2016 (11) TMI 578

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....ules in respect of business support service, C & F Agency service, courier agency services and practising CA services and not eligible for refund of unutilised service tax credit in respect of erection, commissioning and installation service, legal consultancy service, management, maintenance and repair service and project management consultancy services and input service attributable to deemed export for the period January 2012 to March 2012. 2. Briefly the facts of the present case are that the appellant is a 100% EOU manufacturing pharmaceutical products and filed a refund claim of Rs. 9,75,687/- under Rule 5 of the CENVAT Credit Rules, 2004 towards accumulated refund of unutilised CENVAT credit towards export and other input services d....

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....nd of interpretation of the adjudicating authority that deemed export cannot be considered at par with the physical export and the same has been concurred by the first appellate authority. He further submitted that other four services for which the refund has been rejected is on the ground that the said services are not directly used in the manufacture of final product or for providing output services and there is no nexus between the input service and the final product. The learned counsel further submitted that there is no requirement either in the Central Excise Act or in the CENVAT Credit Rules to produce proof / record of exports from one 100% EOU to another 100% EOU. He further submitted that with regard to other four input services, ....

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....anded to the original authority with a direction to the appellant to produce the requisite documents to satisfy the deemed export. 6. With regard to legal consultancy service, I hold that the same fall in the definition of input service under Rule 21 of CCR, Rules and with regard to management maintenance and repair service and project management consultancy service, though both fall in the definition of input service but the appellant has to produce sufficient document before the original authority to prove that the same are used in or in relation to the business of the appellant. Further with regard to erection, commissioning and installation services also fall in the definition of input service . 7. In view of my discussions above, I a....