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2017 (8) TMI 792
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....For the Appellant Mrs. Kavitha Podwal, 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....
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.... rejected 1 No.857/2012 dt.26.9.2012 July to Sep. 2010 & Rs.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 S....
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.... the appeal in the absence of the appellant. The appellant has submitted in the grounds of appeal that the impugned orders are not sustainable in law as the learned Commissioner (A) has misconstrued the definition 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 serv....
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....ice premises which are used for all the commercial activities and therefore, it is directly fall in the definition of' input service' under activity relating to business. 6.3 Similarly repair and maintenance 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 r....