2017 (6) TMI 197

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.... The Department has filed these three appeals against the common impugned order dated 5.6.2009 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the refund claim of CENVAT credit of service tax paid on input services vi., CA Service, Courier Service, Internet Telephony, Advertising Agency Service, Banking and Other Financial Services for different periods on input services a....

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....ne Information and Database Access Service and renting of immovable property, advertisement agency service and Banking and Other Financial Services. Further, the Original Authority denied refund of unutilized CENVAT Credit taken on deemed exports holding that deemed exports are not eligible for credit on par with physical exports. Aggrieved by the said order, the assessee filed appeal before the C....

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....ounsel for the assessee submitted that this issue is no more res integra and has been decided in favour of the assessee by various decisions of the Tribunal, wherein it has been held that all these input services fall within the inclusive definition of input services. In support of his submission, he relied upon the following decisions. Sl. No. Nature of Services Case laws relied upon 1 CA Se....

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.... Hyd.) 4 Advertising Agency Service * CCE Vs. Lupin Ltd 2012 (28) STR 291 (Tri) * CCE Vs Deloitte tax Services India Pvt Ltd 2008 (11) STR 266 (Tri-Bang) * 2013 (29) STR 385 (Tri-Bang) C. Cubed Solutions Pvt Ltd * HCL Technologies Ltd., Vs. C. of C. Ex., Noida, 2016 (40) STR 369 (Tri. Del) 5 Banking and Other Financial Services * Wipro Ltd., Vs. Union of India 2013 (29) STR 545 (Del....