AI Drafter 
TaxTMI 
TaxTMI 
2016 (6) TMI 155
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....nal evidence filed by the Revenue in all the eight appeals. Sl. No. Appeal No. & Additional Evidence No. Order- in -Appeal No. Period Refund amount involved (Rs.) 1 E/20458/14 & E/AE/20560/14 621-638/13 dt. 06.11.13 Jan 11 to March 11 18,03,500/- 2 E/20459/14 & E/AE/22561/14 621-638/13 dt. 06.11.13 Jan 10 to March 10 16,34,315/- 3 E/20460/2014 & E/AE/22562/14 621-638/13 dt. 06.11.13 July 08 to Sept. 08 11,43,164/- 4 E/20461/14 & E/AE/22564/14 621-638/13 dt. 06.11.13 July 09 to Sept. 09 13,01,965/- 5 E/20462/14 & E/AE/22565/14 621-638/13 dt. 06.11.13 Oct. 09 to Dec. 09 11,68,393/ 6 E/20463/14 & E/AE/22552/14 621-638/13 dt. 06.11.13 Apr. 10 to June 10 16,05,118/- 7 E/20464/14& E/AE/22553/14 621-638/13 dt. 06.11.13 July 10 to Sept. 10 20,05,045/- 8 E/20465/14 & E/AE/22551/14 621-638/13 dt. 06.11.13 Oct. 10 to Dec. 10 21,83,233/- Since the impugned order is one and the issues in all the appeals are identical with different periods. Therefore I proceed to decide all the eight appeals by this common order. 2. Briefly the facts of the case are that r....
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....es. The learned Commissioner (Appeals) after hearing both the parties passed a detailed order examining the connection between input services and the business activities of the assessee and thereafter the appeals of the department were rejected and the appeal of the assessee was allowed. Aggrieved by the same the present appeals have been filed by the Revenue mainly on the ground that there is no nexus between the input services and the manufacture of final product which is exported. Further the Revenue after filing of the appeal has moved an application for additional grounds in respect of the appeals filed earlier seeking to add the grounds that the Commissioner (Appeals) vide the impugned order has relied upon various authority/judicial decisions wherein it has been held that the clearances to an EOU is to be treated as export and refund of unutilized credit is to be allowed but as per the department this is not a valid ground for allowing refund of unutilized cenvat credit. Further the department has submitted that the definition of export as given in the Customs Act means taking out of India to a place outside India and therefore deemed exports are not the exports and the de....
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....ation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal." If we examined the above stated definition of input service we will find that it has a very wide scope as held by the Hon'ble Bombay High Court in the case of Coca Cola Vs. CCE, Pune-III and further while allowing the cenvat credit with regard to input services involved in these appeals, the learned Commissioner has relied upon various decisions of the Courts and the Tribunals and has also mentioned about the nexus. In this regard para 6.5 of the impugned order is reproduced herein: "6.5. The next issue is nexus of various input services and the manufacturing activity/business of the appellant is as follows: Sl. No. Nature of Se....
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....12 (26) STR 514 (kar) 7 GTA Inward transportation of input and other inputs for factory This is a valid input service by definition and also covered by the following decision; CCE, Raipur Vs. Devi Iron & Power Ltd. 2013 (287) ELT 0494 (Tri. Del.) 8 Management, Maintenance or Repair Services for goods, equipments or properties Charges incurred for maintenance and repair of machinery & other equipments This is a valid input service by definition and also covered by the following decision: CCE Vs Lupin Ltd 2012 (28) STR 291 (Tri.) 9 Rent on Immovable Property Rental charges paid for the factory premises The said input service qualifies as an essential input service in terms of definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004 and covered by the following decision: Jeans Knit P Ltd Vs CC 2011 (21) STR 460 (Tri-Bang) 10 Security Agency Services Deployment of security at the factory premises This is a valid input service by definition of input services and also the decisions of Hon'ble Tribunal in the case of Commr of CEx Hyderabad-IV V Delloitte Tax Services India Pvt Ltd 2008 (11) STR 266 (Tri.-Bang) 11 On....
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....lowing decision: CCE Vs Dellitte Services India Pvt. Ltd. 2008 (11) STR 266 (Tri.) 18 Membership of Clubs They receive various updates related to their manufacturing technology. It helps us to improve their business and new prospects The said input service is not an essential input service for output service exported. Refund disallowed. Therefore in view of the well reasoned finding of the Commissioner (Appeals) I am of the considered opinion that the findings given by the Commissioner (Appeals) are sustainable and there is no infirmity in it and the same is upheld. 5. Now coming to the second issue whether the appellant is eligible for refund of unutilized cenvat credit in respect of clearances made to 100% EOU on inter unit transfer, the respondents contention is that the refund sanctioning order while applying the formula for computation of eligible refund is considering the net credit eligible for refund and applying formula on the same. But as per the formula given in Rule 5 of the Cenvat Credit Rules 2004, eligible refund should be based on the total credit availed and not on credits which are eligible for refund said to be having nexus with manufacture of ....