2017 (3) TMI 366

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....Chinananda Urs, Advocate For the Appellant Dr. J. Harish & Dr. Ezhilmathi, ARs For the Respondent ORDER Per S. S. Garg The appellant have filed these five appeals directed against the various impugned orders passed by the Commissioner (A) whereby the Commissioner (A) has partially allowed the department s appeal and in certain cases, the Commissioner (A) has rejected the appeals of the appella....

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....s stated in the table above. The adjudicating authority vide various Orders-in-Original allowed the refund in certain cases and rejected the claim of refund on various input services. Aggrieved by the Orders-in-Original in few cases, the department has filed appeal before the Commissioner (A), who partially allowed the refund claim on certain services and disallowed the CENVAT credit on various se....

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....ave held that as input services and have allowed CENVAT credit/refund in respect of these services. The following table shows the case laws which have held that the credit is available and consequently, refund should also be granted of such credit. Nature of Service Case Laws Air Travel Agency Service   Dr. Reddy s Laboratories Ltd. vs. CCE: 2010 (19) STR 72 (T)   Cadmach Machinery....

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....;   Semo Electricals Pvt. Ltd. vs. CCE: 2010 (18) STR 177 (T)   Coca Cola India Pvt. Ltd.: 2009 (15) STR 657 (Bom.) Manpower Supply Service     CST, Mumbai vs. MMS Maritime (India) Pvt. Ltd.: 2016 (41) STR 869 (T) Personality Development Programme Service     Dell International Services India P. Ltd. vs. CCE: 2010 (17) STR 540 (T) Renting of Tangible Good....