2017 (1) TMI 32

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....er (AR) for the Respondent. ORDER The appellant is aggrieved by the rejection of refund claim,  filed under Rule 5 of CENVAT Credit Rules read with Notification No. 5/2006 dated 14.03.2016.  The appellant is STPI Unit and registered with the Service Tax department.  They filed refund claim for the period July 2011 to September 2011 for an amount of Rs. 19,14,037/-.  The Origi....

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....ect of the above services on the ground that the said services do not have nexus with the output services.  He also argued that the authorities below have erred in placing reliance upon the decision laid in M/s Maruti Suzuki Ltd. Vs. CCE, Delhi - 2009 (240) E.L.T. 641 (S.C) to reject the refund.  The Ld. Counsel relied upon the various judgments as under to canvass the proposition that t....

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....bsp;   4.  I have heard the rival submissions.  The appellant has explained the purpose for which the above services were used.  Most of these services expressly fall within the definition of input service. The services under dispute, have been analyzed and found to be eligible for credit in the judgments relied by the counsel for appellant.  Though the appellant had....

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....e purpose of maintenance/up keeping of the premises.  Commercial Training or Coaching Services was availed for improving the knowledge of the employees, Business support Services, Management or Business Consulting Services, and Business Auxiliary Services were availed for the purpose for improving business as well as rendering output services efficiently.  The Tribunal in the case of All....