2017 (3) TMI 620

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....m. They were not in a position to utilize the service tax paid on input services which got accumulated. The appellants fifed refund claims under Notification No. 5/2006-CE (NT) dated 14.03.2006 After adjudication as well as the stage of first appeal part of the refund remained rejected. Hence these appeals. 3. The various input services and the amount involved with regard to these services in the three different appeals are shown in the table below as submitted by the appellant. ST/25127/2013 ST/25128/2013 ST/25129/2013 Input Services Amount Input Service Amount Input Services Amount Courier service 7,228/- Courier service 7,330/- Courier service 4,742/- Practicing Chartered Accountant's Service 48,726/- Practicing Ch....

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....ing or Installation service In respect of outdoor catering services, the Ld. Counsel submitted that the services for providing canteen services which is mandatory under the Factories Act, 1948. The insurance services were availed for insuring the capital goods as well as taking group insurance policy. Company Secretary services were availed to comply with Company Rules and Regulations. The Management Maintenance and Repair services were availed for up keep of the appellant premises. Erection, Commissioning or Installation services were availed for installing air conditioners and other equipment in the appellant premises. The Ld. Counsel submitted that the period involved in the three appeals is prior to 01.04.2011 and the definition of 'in....