2017 (10) TMI 1038

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....althcare Pvt. Ltd. against rejection of refund claim filed under Rule 5 of Cenvat Credit Rules.  2. The Assistant Manager of the appellant pointed out that the refund claim has been rejected in respect of construction service used for maintenance purpose and clearing and forwarding service used by the appellant on the ground that the said services did not qualify as input services. He pointe....

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....ne through the rival submission. I find that the Tribunal order dated 10.06.2015 and 03.07.2017 in appellant's own case allowed them credit of the service tax paid on clearing and forwarding service and for construction service used for maintenance and repair. Relying on the said decision, I find the ground of rejection of claim on this ground cannot be sustained. 5. I find that Tribunal in the c....