2017 (1) TMI 144

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....ubmissions) G.H.Pradyumna Adv - For the Appellant Smt. Ezhilmathi, AR - For the Respondent ORDER The present appeal is directed against the impugned order dated 20.8.2013 passed by the Commissioner (A) vide which the Commissioner (A) has partly allowed the appeal of the appellant by holding that the appellants are eligible for refund of unutilised service tax credit under Rule 5 of the CE....

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....of Rs. 1,12,194/- on the ground that the input services such as car hire commission, consultancy, export clearance, financial service, photocopy repair, testing and transportation were not related to the manufacturing activity. Aggrieved by the said order, appellant preferred an appeal before the Commissioner (A), who allowed the refund in respect of certain activities but denied the CENVAT credit....

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....ufacture of final product and clearance of final products up to the place of removal but also in service contained in the second part of 2(l)(ii) of CENVAT Credit Rules, 2004. In support of his submission, appellant has relied upon the following authorities. i. Coca Cola India Pvt. Ltd. vs. CCE, Pune-III: 2009 (15) S.T.R. 657 (Bom.) ii. CCE, Nagpur vs. Ultratech Cement Ltd.: 2010 (20) S.T.R.....