2016 (12) TMI 988

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....tax credit under Rule 5 of CENVAT Credit Rules (CCR), 2004 in respect of clearing and forwarding agency, rent-a-cab service, software maintenance and network telecommunication service, but denied the refund of unutilised service tax credit under Rule 5 of CCR in respect of management, maintenance and repair service, manpower recruitment or supply agency and business support services in respect of appeal No. E/27948/2013 and in appeal No.E/27949/2013, refund was denied on management, maintenance and repair service, manpower recruitment or supply agency, business support services and security agency service. 2. For the sake of convenience, we take facts from appeal No.E/27948/2013. Briefly the facts of the present case are that appellant b....

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....d at plot No.1 which has a different registration and secondly the input services viz., business support service, the refund has been rejected only on the ground that the documents are not in conformity with Rule 4A of Service Tax Rules, 1994 and with regard to security agency service in appeal No. E/27949/2013, the refund has been rejected on the ground that the said services have been availed at Plot No.2 which has a different registration. He further submitted that the impugned order is wrong because the services on which the refund has been rejected fall in the definition of input services and the same has been used towards their manufacture or in relation to the business operation. He also submitted that the appellant furnished the Cha....