2017 (11) TMI 406

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....ication service, Rent a Cab service and are not eligible in respect of Business Support Services, Management Consultancy Service, Management, Maintenance and Repair Service, Manpower Recruitment or Supply Agency Service, practicing Chartered Accountant Service and Technical Testing and Analysis service and Erection, Commissioning and Installation service, the refund was rejected on account of insufficient documents. 2. Briefly the facts of the case are that the appellants being 100% EOU are manufacturers and exporters of the organic compounds. The appellants had filed a refund claim for Rs. 24,95,622/- (Rupees Twenty Four Lakhs Ninety Five Thousand Six Hundred and Twenty Two only) for the period from October 2009 to December 2009, (which w....

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.... of the Service Tax Rules, 1994 disallowed. (v) Internet Telecommunication Not related to manufacturing activity (vi) Management Consultant Not related to manufacturing activity (vii) Management, Maintenance and Repair Service Services which are not related to manufacturing activity and those availed at different address disallowed. (viii) Manpower Recruitment or Supply Agency Services which are not related to manufacturing activity and those availed at different address and also documents not conforming to Rule 4A of Service Tax Rules, 1994 and not relating to relevant period disallowed. (ix) Practicing Chartered Accountant Service Services availed at different address disallowed. (x) Rent-a-cab service Not related to manufactu....

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.... reproduced herein below: a) Apotex Research Pvt. Ltd. Vs. CCE, Bangalore Final Order No. 21116-21117/2016 b) Apotex Research Pvt. Ltd. Vs. CCE, Bangalore Final Order No. 21411/2016 c) Apotex Research Pvt. Ltd. Vs. CCE, Bangalore Final Order No. 22070/2014 d) Apotex Research Pvt. Ltd. Vs. CCE, Bangalore Final Order No. 20152-20162/2017 e) Apotex Research Pvt. Ltd. Vs. CCE, Bangalore Final Order No. 20150 20151/2017 f) CCE, Bangalore Vs. Biocon Ltd. [2014-TIOL-1646-HC-KAR-CX] 4.1. He further submitted that the appellants have taken centralized registration covering both premises covering Flat No. 1 and Flat No. 2 and consequently appellant is entitled to claim refund in respect of the services received in Flat No. 2 as well. I....