2017 (7) TMI 48

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.... registered with Central Excise and are engaged in manufacture of excisable goods viz., Flavors and Fragrances falling under Chapter 33 of the Central Excise Tariff Act, 1985. They had filed consolidated refund claim with the Assistant Commissioner of Central Excise, C Division Bangalore on 14.7.2011 seeking refund of unutilized CENVAT credit of Rs. 32,93,519/- on inputs/input services such as Bank Charges, telecommunication charges, C & F Charges, advertising membership charges, travel agents service, house keeping service, business auxiliary service, terminal handling charges and courier charges, mobile phone charges, freight goods transport agency, chartered accountant, ESI clarification and wealth tax returns etc., used for manufacture ....

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....issioner (A) was that the input services on which CENVAT credit was availed was used in connection with the business of manufacture and is integrally connected with the business and therefore, the appellants are entitled to the refund of CENVAT credit of service tax paid on input services. After considering the submissions of both the parties, the learned Commissioner (A) held that the claim for the period from July 2009 to July 2010 is hit by limitation of time under Section 11B of the Act. Further, the Commissioner (A) has allowed the refund on certain input services and denied refund of certain input services by holding that they are not eligible for refund as they are not used in relation to the export of goods. Aggrieved by the said or....

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....e services are used for advertising the final product of the appellant. Therefore the question of denial of credit on the same is not sustainable 1. CCE Vs Lupin Ltd 2012 (28) STR 291 (Tr) 2. CCE Vs Deloitte tax Services India Pvt Ltd 2008 (11) STR 266 (Tr-Bang) 3. 2013 (29) STR 385 (Tr-Bang) C. Cubed Solutions Pvt. Ltd 4. HCL Technologies Ltd., Vs. C. of C. Ex., Noida, 2016 (40) STR 369 Travel agent services These services are used by the appellant, to travel in India or outside India to promote the product market the same. Therefore the question of denial of these credits, is not sustainable. 1. Dell International Services India Pvt Ltd., vs. CCE, Bang 20 10(17) STR 540 2. CCE Vs Stanzen Toyotetsu India (P)Ltd ....

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....an export of goods by the manufacturer, therefore the decision of the Hon'ble Madras High Court in the case of CCE, Coimbatore Vs. GTN Engineering (I) Ltd.: 2012 (281) ELT 185 (Mad.) is applicable for determining the limitation for claiming the refund. In support of his submission, he relied upon the following decisions: • Aman Electrical Manufacturing Co.: 1997 (90) ELT 260 (SC) • CCE Vs. M/s. Celebrity Designs India Pvt. Ltd.: 2015-TIOL-646-HC-MAD-CX • CCE Vs. Ratio Pharma India Pvt. Ltd.: 2015 (39) STR 31 (Tri.-LB) • IGS Imaging Services India Pvt. Ltd. Vs. CST: 2015 (322) ELT 757 (Tri.-Bang.) • Apotex Research Pvt. Ltd. & Ors.: 2014-TIOL-1836-CESTAT-BANG. In the cas....