2017 (7) TMI 943

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....put services on the ground of lack of nexus and some of the services are not covered by the definition of 'input service'. The details of the seven appeals are given below: S. No. Appeal No. Period Refund claimed Refund Allowed 1 ST/23859/2014 April 2011 to March 2012 24,31,733/- 23/66,936/- 2 ST/23860/2014 April 2012 to March 2013 60,09,811/- 57,83,900/- 3 ST/21475/2016 July 2011 to September 2011 62,90,632/- 58,39,068/- 4 ST/21476/2016 July 2012 to September 2012 40,79,988/- 38,90,246/- 5 ST/21477/2016 January 2012 to March 2012 53,14,784/- 50,36,081/- 6 ST/21478/2016 October 2011 to December 2011 52,90/119/- 51,16,127/- 7 ST/214....

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....ssioner (Appeals) is not sustainable in law and is contrary to the provisions of Cenvat Credit Rules and the Notification 5/2006. He further submitted that the definition of 'input service' as contained in Rule 2(l) of Cenvat Credit Rules has a very wide import and the inclusive part of the definition reads as "and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office related to such factory or premises...". He further submitted that all these input services are directly and indirectly related with the output service exported. He further submitted that all these input services have been held to be 'input services' by various decisions of the Tribunal ....