2017 (2) TMI 574

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.... (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed against the rejection of refund claim filed under Rule 5 of CENVAT Credit Rules, 2004. 2. The appellant filed refund claim of unutilised CENVAT Credit for an amount of Rs. 21,62,961/- for the period October 2012 to December 2012 under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 2....

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.... Input Service Amount Rs. 1. Renting of Immovable Property Services (Maintenance and upkeep of building) 1,41,241 2. Telecommunication/Internet telecommunication services 1,70,098 3. Manpower Recruitment or Supply Agency's Services 162,682 4. Security agency's services 67,919 5. Information Technology Software Services 60,211 6. Clean....

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.... Further, that adjudicating authority in a recent order has allowed the refund in respect of the said services. 5. On behalf of the department, the Ld. AR Sh. Nagraj Naik reiterated the findings in the impugned order. 6. I have heard the rival submissions. It is brought out from the records placed before me that the said services have been considered and analysed by the Tribunal vide Final O....