2014 (5) TMI 917

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....ar manufacturing companies. W.e.f. 16/05/2008, information technology service was brought into the list of services liable to service tax and the services provided by the appellants were covered by this taxable service. All these group/associated companies of the appellant are located outside India and entire taxable services provided by the appellant were exported and there was no domestic services provided by the appellant. As a result, appellant did not have liability to pay service tax and consequently there was an accumulation of CENVAT credit in their accounts. The appellants filed a refund claim on 20th November 2008 for the month of July 2008 under Rule 5 of CENVAT Credit Rules 2004 read with Notification No.5/2006-CE (NT) dt. 14/03....

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....ervice, consulting engineer service, management, maintenance or repair service, manpower recruitment or supply agency service, commercial training or coaching service, rent-a-cab service, survey & map making charges and technical testing & analysis service etc., the lower authorities have taken a view that there is no nexus between the output services and the input services and thus the credit has been disallowed. 3. As submitted by the counsel in the case of CCE, Bangalore-III Vs. Stanzen Toyotetsu India (P) Ltd. [2011(23) STR 444 (Kar.)], the Hon'ble High Court of Karnataka observed that 'The service mentioned in the section are only illustrative and it is not exhaustive. Therefore when a particular service not mentioned in the definitio....

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....        f. C. Cubed Solutions Pvt. Ltd. Vs. CCE, Bangalore [2013(29) STR 385 (Tri. Bang.)]        g. CCE&ST (LTU) Vs. Lupin Ltd. [2012(28) STR 291 (Tri. Mumbai)]        h. Dr. Reddy's Lab. Ltd. Vs. CCE, Hyderabad [2010(19) STR 71 (Tri. Bang.)] In view of the above, in respect of these services, credit is admissible. 4. As regards the credit in respect of service tax paid subsequent to July 2008 claimed as refund in respect of CENVAT credit accumulated during the month of July 2008, I am unable to accept the submissions made by the learned counsel. If the CENVAT credit account is correctly maintained, the credit could not be taken in the account in ....