2017 (8) TMI 895

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....ndent ORDER Per: SS GARG The present appeal has been filed by the Revenue against the impugned order dated 30.3.2010 passed by the Commissioner (A) wherein the Commissioner (A) has set aside the Order-in-Original and held that the assessee is eligible for refund of input services as they are related to manufacture. Aggrieved by the said order, the Revenue has filed the present appeal on t....

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....tor, catering, etc., which have been cleared for export. The Assistant Commissioner disallowed an amount of Rs. 3,48,006/-, Rs. 9,47,406/- and Rs. 6,54,751/- respectively, and held that the balance amount related to the credit availed on services which are not utilized for the manufacture and exports of goods and is not maintainable under Rule 5 of CENVAT Credit Rules, 2004. Aggrieved by the Order....

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....he High Court and the Commissioner (A) has relied upon those decisions while allowing the appeal of the assessee. Learned counsel further submitted that these services have been held to be input services in assessee's own case by this Tribunal in the Final Order No.21113/2016 dt. 9.11.2016; Final Order No.20097-20101/2017 dt.18.1.2017; Final Order No.21795-21707/2015 dt.7.7.2015. 6. After c....