2015 (12) TMI 953

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....For The Respondent : None Per : B.S.V. MURTHY The respondent had claimed and received refund of unutilized CENVAT credit for 2008-09 amounting to Rs. 40,32,513 comprising of analysis charges, calibration charges, cell phone charges, clearing charges, courier charges, internal audit fee, IT consultancy, labour charges, office maintenance charges, professional and consultancy, repairs &, maint....

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.... refund of such input services was admissible under rule 5 of Cenvat Credit Rules, 2004. b. Comr. of Customs v. Vishal Natural Food Products Bangalore - Final Order No. 382/2011 dated 10/06/2011 of (Tri. - Bang.) [unreported]. In this case, it was held that tax paid on various input services like telephone, professional charges, courier charges, commission paid, clearance & forwarding charge....

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.... B'lore Vs. Stamen Toyotetsu India Pvt. Ltd. [2011 (23) STR444 (Kar-HC)] b) ITC Limited v. CCE, Hyderabad [(2010) 17 STR 146 (Tri. - Bang)] c) CCE, Nasik v. Cable Corporation of India Ltd. [2008 (12) STR 598 (Tri.-Mum)] d) Coca Cola India Pvt. Ltd. v. CCE, 2009 (15) S.T.R. 657 (Bom.) e) CCE v. Ultratech Cement Ltd. [2010] 29 STT 244 (Bom.)] d. The Division Bench of the Bombay Hi....