2017 (1) TMI 1081

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....>Shri S. S. Garg, Judicial Member Mr. Pakshi Rajan, AR For the appellant Mr. Deepak Kumar Jain, CA For the respondent ORDER Per S. S. Garg The Revenue has filed three appeals against the impugned order dated 10.11.2014 vide which the Commissioner (A) disposed of three Order-in-Original. In all the three appeals, the issue involved is identical and therefore, all the three department....

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....led appeals before Commissioner (A), which were disposed of by the impugned order. The main issue involved in rejection of said refund was lack of nexus between the input/output services. The impugned order found that the period involved is prior to 1.4.2011 when the definition of input services was very wide and by following the interpretation of input service definition given by various courts, ....

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.... the refund of input services relating to insurance auxiliary service on the ground that the same is not related to output service rendered by the assessee. 3. Heard both the parties and perused the records. 4. Learned AR for the Revenue submitted that the impugned order allowing refund of CENVAT credit on various input services including the insurance auxiliary service is wrong. He further ....

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....udgment of the Hon'ble High Court of Karnataka in the case of M/s. Stanzen Toyotetsu India (P) Ltd. cited supra and also by following the decision in the case of CCE vs. Millipore India Pvt. Ltd.: 2012 (26) STR 514. He further submitted that these insurance services are connected with the business and in the absence of such insurance, companies properties would be at risk from natural event which ....