9911796707
TMI Blog2024 (7) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2004 - rejection of refund on Erection , Telephone and outward transportation service - period October 2009 to June 2010 - HELD THAT:- The impugned period i.e. October 2009 to June 2010 is prior to the changes brought in by Notification No. 3/2011 dated 1.3.2011, to the definition of Input service' under Rule 2 (l) of the Cenvat Credit Rules, 2004 with effect from 01/04/2011. Prior to the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals are filed by M/s. Aryan Granites and Monuments P. Ltd. against Order in Appeal No. 204 to 206/2013 (P) dated 22.11.2013 passed by the Commissioner of Central Excise (Appeals), Chennai (impugned order). 2. Brief facts of the case are that the appellant had filed three refund claims for the unutilized CENVAT credit lying in their books of accounts under Rule 5 of CENVAT Credit Rules, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and Shri M. Selvakumar, learned Authorized Representative for the respondent. 5. The Ld. Counsel for the appellant submitted that the impugned orders accepted their claim on service namely security service and inward transportation and rejected the refund claim for credit taken on Erection , Telephone and outward transportation service. He stated that with respect to service provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. The learned AR supported the findings in the impugned order. 7. I have heard the rival parties. I find that the impugned period i.e. October 2009 to June 2010 is prior to the changes brought in by Notification No. 3/2011 dated 1.3.2011, to the definition of Input service' under Rule 2 (l) of the Cenvat Credit Rules, 2004 with effect from 01/04/2011. Prior to the said date the definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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