2017 (3) TMI 619

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....100% EOU and filed a refund claim of unutilized CENVAT credit of service tax paid on input services under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006 - CE (NT) dated 14.03.2006. After adjudication as well as stage of first appeal, the refund claim remained partially rejected. The input services for which refund was rejected as well as the amount involved are shown below as tabulated by the appellant. ST/25111/2013 ST/25112/2013 ST/27369/2013 ST/20556/2014 Services rejected Amount (INR) Amount (INR) Services rejected Amount (INR) Amount (INR) Amount (INR) Manpower recruitment and supply agency service 101,771 87,900 Renting of Immovable Property (maintenance and upkeeping ....

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....e repair services 700 17,080 Technical Inspection and Certification services 6,798 Customs House Agents Services 11,000 Business Support services 567 - Customs House Agents service 3,729 Business Auxiliary service 14,461 Cleaning services 6,384 11,792 Erection Commissioning or Installation services 536 Banking or other Financial services 27,013 Technical Testing and Analysis services - 18,025         Technical Inspection and Certification services - 7,831         Total 305,738 4,84,986 Total 420,041 Total 801,087 3. The Ld. Consultant Shri. Rahul Binani submitted that the autho....