2017 (2) TMI 206

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....rder The fact of the present case is that the appellant's claim refund is in respect of unutilized Cenvat Credit which was partially allowed and part of the amount was rejected on the ground that the refund is in respect of the Cenvat Credit on outward transportation for removal of goods for export which is beyond the place of removal, hence not covered under the definition of input service. ....

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....i.-Mumbai) (vi) Central Excise Vs. Inductotherm India Pvt. Ltd. 2014 (36) S.T.R. 994 (Guj.). (vii) Sigma Electric Manufacturing Corporation P. Ltd. Vs. Commissioner of Central Excise, Pune-I Order No. A/85726-85727/16/SMB (viii) Semco Electric Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-I 2013 (30) S.T.R. 572 (Tri.- Mumbai. (ix) Circular No. 999/6/2015-CX dt. 28.2.2015. 3. Sh....