2016 (9) TMI 1398

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....eepak Kumar Jain C.A. For the Appellant Mr. Parashiva Murthy, A.R. For the Respondent JUDGMENT: S.S GARG In all the three appeals the issue is identical and therefore all the appeals filed by the appellant against the impugned order are being disposed of by the common order. 2. Briefly the facts of the present case are that the appellant is a 100% software Export Oriented Unit regis....

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....ictional officer. Thereafter a show-cause notice was issued to the appellant seeking to reject the refund on various grounds and thereafter the Dy Commissioner disallowed part of the refund by passing order-in-original dated 29.02.2012. Aggrieved by the said order, the appellant filed appeal before the Commissioner and the Commissioner vide his order dated 10.11.2014 allowed the appeal with regard....

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....b or association services, testing service, packaging activity services on the ground that the amount involved is very meager. With regard to other services namely works contract service, business auxiliary service, architect services and public relation management service, he submitted that all the services fall in the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules 20....

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....2009 (19) STT (158)-Tri] 5) Stanzen Toyotetsu (Pvt) Ltd Vs CCE Bangalore [2011-TIOL-866-HC-KAR-ST] He also submitted that in judgments cited supra wherein all the courts and the Tribunals have given a very vide interpretation of the definition of input service. On the other hand learned A.R. reiterated the findings of the Commissioner. Keeping in view the ratio of the above cited decisions, ....