2017 (3) TMI 366

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..... Garg, Judicial Member Mr. B.G.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 ....

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....of CENVAT Credit Rules (CCR), 2004 for various amounts and for the different period as 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 allowe....

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....h refund has been denied fall under the definition of input services and various courts have 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 ....

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....TAT-MUM. Recruitment and Training Service     Dell International Service India P. Ltd.: 2010 (170) STR 540 (T) Catering Service     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.: 201....