2015 (11) TMI 344

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....arg, CA For the Respondent : Shri Pakshi Rajan, Asst. Commissioner(AR) ORDER Per : ASHOK KUMAR ARYA Both the appellant and the respondent have been heard represented by learned CA Shri Siddarth Garg and learned AR Shri Pakshi Rajan, respectively. The issue here is rejection of refund of the accumulated CENVAT credit for various input services claimed to have been utilised for export fo....

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....aid service tax for the input services for the export of output service are named below. i. Air travel ii. Chartered Accountant's service iii. Clearing and Forwarding Services iv. Commercial Training and Coaching Services v. Company Secretary Services vi. Courier Service vii. Event Management Services viii. Insurance Service ....

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....uthority says that nexus is not proved in case of the input services mentioned in the para 8 of his order. 5. Firstly let us refer to the relevant portion of the definition of Input Service given under Rule 2(l) of CENVAT Credit Rules 2004. Rule 2(l) interalia says as follows:- (l) "input service" means any service,-  (i) used by a provider of taxable service for providin....

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.... place of removal;. This rule in sub-clause (ii) clearly says that the input service which are used directly or indirectly, in or in relation to the final products and clearance of final products upto the place of removal of the manufacturer / service provider would be covered within the definition of 'Input Service'. This Rule 2(l) has given inclusions where services used in relation to the mo....