2017 (2) TMI 54

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mon order. The details of which are given below: Appeal No. OIA No. Period Amount E/20136/2014 No. 530/2013-CE dated 18.10.2013 January March 2011 Rs.1,15,835/- E/21385/2015 No.202/2015-CE dt.31.3.2015 October December 2012 Rs.8,76,107/- E/21388/2015 No.206-207/2015-CE dt. 31.3.2015 April June 2011 Rs.8,13,715/- E/21688/2015 No.199/2015-CE dated 30.3.2015 July September 2012 Rs.9,40,355/-   2. Briefly the facts of the case are that the appellant being 100% EOU manufacturing pharmaceutical products has been issued with private bonded warehouse license and IBM sanction order No.111/2004. Appellant filed different refund claims as stated in table above under Rule 5 of CENVA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the refund mainly on the ground of deemed exports as well as lack of nexus and that input services are not used in or in relation to the manufacture of final product is wrong and illegal and is opposed to the decisions rendered by this Tribunal on the same issue and also by higher judicial fora. He further submitted that the department has not raised any dispute regarding the eligibility of service as input service. He further submitted that all these input services fall in the definition of input service as contained in Rule 2(l) of CENVAT Credit Rules, 2004. The learned counsel further submitted that each service on which the refund has been denied has been held to be input service by various decisions of the Tribunal in the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HC-AHM-ST * In appellant s own case vide FO No.21134-21136/2013 dt 15.11.2016 Cleaning Service * Cadila Healthcare Ltd. vs. CCE, Ahmedabad-II: 2013-TIOL-12-HC-AHM-ST * In appellant s own case vide FO No.26617-26629/2013 dt 9.10.2013 Garden Maintenance * L oeal India Pvt. Ltd. vs. CCE, Pune-I: 2011 (22) STR 89 (Tri.-Mum.) * Balakrishna Industries vs. CCE, Aurangabad: 2010 (18) STR 600 (Tri.-Mum) : 2011 (22) STR 600 (Tri.-Mum.) * CCE, Bangalore vs. Apotex Research Pvt. Ltd.: Final Order No.26617-26629/2013 Chartered Accountant Service * Golden Tobacco Ltd. vs. CCE, Mumbai: 2013 (30) STR 594 * CCE, Bangalore vs. CE Gloves India Ltd.: Final Order ....