2017 (3) TMI 620

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....pect of services which were exported by them. 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 4,74....

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....the appellants own case vide Final Order No A/31199/2016 dated 04.11.2016 had analyzed and discussed all the services in the table except the following: i) Outdoor catering service ii) Insurance Service iii) Company Secretary Service iv) Management Maintenance or Repair service v) Erection Commissioning 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 serv....