2017 (8) TMI 792

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....l, AR - For the Respondent ORDER Per: SS GARG Appellants have filed these five appeals against the impugned order dated 13.11.2014 and 21.11.2014 whereby the Commissioner (A) has allowed the refund of CENVAT credit on some input services and denied the refund on certain other input services. Since the issue in all the appeals is common, therefore all the appeals are being disposed of by the pre....

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....4,77,480/- Rs.4,77,480/- 2 No.1214/2012 dt.30.11.2012 Jan to March 2011 Rs.5,77,457/- Rs.5,77,457/- 3 No.183/2010 dt.5.4.2010 Oct. 2008 to March 2009 Rs.5,48,944/- Rs.1,03,232/- 4 No.376/2010 dt.30.7.2010 April 2009 to Sep. 2009 Rs.4,25,052/- Rs.4,19,924/- 5 No.90/2011 dt.23.2.2011 Oct. 2009 to March 2010 Rs.4,68,722/- Rs.4,52,537/- Aggrieved by the order of the As....

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....finition of 'input service' as contained in Rule 2(1) of CCR. 6.1 It has been further stated in the grounds of appeal that the inputs required by the appellant in rendering the export services are only people and computers. The furniture are hired by the appellant for the employees to use at the office premises while working on the computers and the definition of 'input service' under Rul....

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....tenance of the computer is done by four system admin personnel, who look after all the computers, phones, server room, IPLC, internet connectivity. Since all the service of the company is rendered through internet, these services qualify for 'input service' under the activity relating to business. 6.4 Further with regard to rates and taxes, it is stated in the grounds of appeal that rates....