2017 (6) TMI 799

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....held that appellants are not eligible for refund of unutilized service tax credit in respect of banking and financial services; cleaning activity; consulting engineering; outdoor catering, air travel agents, printer rental charges, reinforcement sprips lab charges, projector hire charges business auxiliary service, management consultancy. The various refund claims filed by the appellants are shown in the table below: Appeal No. Period Refund Amount E/27243/2013 Jan. Dec. 08 Rs.27,46,468/- E/27244/2013 Apr. Jun. 09 Rs.4,27,665/- E/27245/2013 Jul. Sep. 09 Rs.3,89,398/- E/27246/2013 Jn. Mar. 09 Rs.52,47,873/-   2. Briefly the facts of the case are that the appellant is primarily engaged i....

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....o few other services on the ground that there is no nexus between the input services and the manufacturing of goods exported. Aggrieved by the said order, the appellant filed the present appeals. 3. The learned consultant appearing for the appellant submitted that the impugned order rejecting the refund on few input services on lack of nexus is not sustainable in law and is against the correct interpretation of input service definition as contained in Rule 2(l) of CCR, 2004 and also against the various decisions rendered by the higher judicial fora where all the services have been specifically held to be input services. The definition of input service as contained in Rule 2(l) is reproduced herein below. (l) "input service" mean....

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....s along with case laws to show that the said service fall in the definition of input service and has actually been used for rendering export services as well as for manufacturing of the goods exported. Services Relied upon case laws Banking and Financial Services M/s. Semco Electricals Pvt. Ltd. vs. CCE, Pune: 2012 (276) ELT 94 (Tri.-Mum.) Cleaning Activity Services Heartland Bangalore Transcription Ser. (P) Ltd. vs. CST, Bangalore: 2011 (21) STR 430 (Tri.-Bang.) Consulting Engineer Services Deepak Fertilizers & Petrochemicals Corp. Ltd. vs. CCE, Belapur: 2013 (32) STR 532 (Bom.) Management or Business Consultant Service Castrol India Ltd. vs. CCE, Vapi: 2013 (291) ELT 469 (Tri.-Ahmd.) Outdoor Catering Servi....