TaxTMI 
TaxTMI 
2017 (1) TMI 16
X X X X Extracts X X X X
X X X X Extracts X X X X
....ppeals filed by the Revenue against the Order-in-Original passed by the original authority sanctioning refund of unutilized cenvat credit. Since the issue is identical in all the appeals, therefore I dispose of all the 10 appeals by the common order. 2. Briefly the facts of the case are that the respondent is a manufacturer and exporter of Readymade Garments falling under Central Excise Tariff Heading 620199.90 and are availing cenvat credit on various input services. As they had limited DTA clearance they could utilize the entire credit so taken and filed 10 refund claims relating to the period from 03/2009 to 12/2009 claiming refund totaling to Rs. 15,76,193/- (Rupees Fifteen Lakhs Seventy Six Thousand One Hundred and Ninety Three ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nal is wrong and is not sustainable in law. He further submitted that the input services on which refund has been granted does not fall in the definition of 'input service' as contained in Rule 2(l) of the Cenvat Credit Rules. He also submitted that only said services which are directly or indirectly used in the manufacture of export goods qualify for refund but not all the services merely by nomenclature. He also submitted that the lower authority allowed the refund without verifying the usage of the services as input service and that the expenses incurred on business activity is distinct from the manufacturing activity. 5. On the other hand the learned counsel for the respondent defended the impugned order and submitted that there ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the services utilized by the respondent before granting refund. Only after due verification, the lower authority has concluded in his order that the services on which the claim is made are used by the respondents in relation to the manufacture of their finished goods and day to day business activities. The lower authority has proceeded to examine the admissibility of the credit in terms of the Cenvat Credit Rules, 2004 before allowing refund. Further, the judgment of Hon'ble CESTAT in the case of CST Vs. Convergey's India Pvt. Ltd. cited in 2009-TIOL-888-CESTAT-DEL and the CBEC's circular No. 120/01/2010-ST dated 19.01.2010 also does not support the case of the appellants." 5.1. He relied upon the following case-laws in support ....