2016 (2) TMI 256

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....anthan, CA For the Respondent : Mr. K. T. Pakshirajan, Asst. Commissioner (AR) ORDER PER : ASHOK K. ARYA Both sides have been heard in detail. 2. These two appeals concern with rejection of refund claim of the CENVAT Credit for the following input services.  (a) Business Support Services (b) Foreign Exchange Broking services (c) General Insurance Serv....

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....ssential not only for their premises but also for equipments, etc., for exporting their output service. 3.1 The learned CA has cited the following decisions in support of their arguments. i. HCL Technologies Ltd. vs. CCE, Noida: [2015] 64 taxmann.com 279 (New Delhi - CESTAT). ii. M/s. Faurecia Interior Systems (I) P. Ltd. vs. CCE, Pune-III decided by CESTAT, Mumbai in Appeal N....

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....;(l) "input service" means any service,-  (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation ....