2017 (11) TMI 1403

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....espondent ORDER Per: Ashok Jindal Appellant has filed these appeals against the impugned orders where the refund claims filed by them under Rule 5 of CENVAT Credit Rules, 2004 has been rejected by the authorities below. 2. The brief facts of the case are that the appellant is an output service provider and exporting of the services. For supply of output service, the appellant availed c....

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....xcept for health and fitness service, with regard to all other services for the subsequent period, it has been held by the authorities below that these are input services and refund claims were sanctioned. Therefore, Revenue cannot take contrary stand to deny CENVAT credit when they hold that the services in question are input services. 4.1 With regard to health and fitness service, I find that....