AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2016 (12) TMI 540
X X X X Extracts X X X X
X X X X Extracts X X X X
....r, AR for the Respondent. ORDER The above appeals are filed against the rejection of refund claim unutilised Cenvat credit of input services availed by the appellant. 2. The appellant filed refund claim for the period from January, 2010 to March, 2010 (Appeal No.ST/2950/2011 and also for the period April, 2010 to June, 2010 ( Appeal No. ST/2952/2011), in regard to the credit availed on se....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Manpower recruitment and supply agency services 1,148/- - Clearing and Forwarding agents services 824/- - Management, Maintenance or Repair services 236/- - Manpower Recruitment or Supply Agency services 1,148/- Management or Business Consultants services 78,987/- General Insurance service (travel in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....10 . That therefore, the said contention has to be re-examined by the refund sanctioning authority. The Ld.Consultant prayed that the issue with regard to Rs. 12,360/- and Rs. 56,183/- can be remanded, so that the appellant would be able to establish with document, that the appellant is eligible for refund of these amounts also. In respect of period April, 2010 to June, 2010 an amount of Rs. 1,67,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l has held the input services shown in the table to be eligible for credit. Further in appellants own case for different period, this Tribunal vide Final Order No.30160/2016, dated 04-02-2016, A/30315/2016, dated 05-04-2016 and No. A/30065/2016, dated 20-01-2016 has held the above services except general insurance services to be eligible for the credit. It is submitted by the Id. Counsel tha....