2015 (4) TMI 131

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....DER   Per : Mr. M.V. Ravindran; This appeal is directed against OIA No. OIA No, 146-2013(AHD-II) Central Excise-AK-COMMR-(A)-AHD dated 23.7.2013. 2. Heard both sides and perused the records. 3. The issue arises in this appeal is regarding the refund claim of the Cenvat Credit availed of service tax paid on various services : 01. Banking and other Financial Services 02. Ba....

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.... of service tax paid towards Clearing and Forwarding Agents, Transportation of Goods by Roads, Courier Services, Test and Inspection and Certification Services Banking and Financial Services, Business Auxiliary Services, Business Support Services afresh. 5. On perusal of the impugned order, I find that the first appellate authority has in Para 7.1 to 7.4 has held that all most of the services a....