TaxTMI 
TaxTMI 
2017 (12) TMI 768
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....ut giving any findings on the nexus of each input service and further, there is no finding on the incorrect calculation adopted by the original authority. Since the issue involved in all these four appeals is common, therefore all the four appeals are being disposed of by the present common order. The details of four appeals are given below: Appeal No. Period Refund Claimed Refund Rejected ST/20562/2016 Oct.-Dec.2010 Rs.21,96,083/- Rs.4,72,332/- ST/20563/2016 Jan.-Mar. 2011 Rs.26,54,560/- Rs.8,54,678/- ST/20564/2016 Apr.-June 2011 Rs.13,79,477/- Rs.4,65,164/- ST/20565/2016 July-Sep. 2011 Rs.20,07,762/- Rs.5,40,527/- 2. Briefly the facts of the present case are that the appellant is a 100% Export Oriented Unit under the ....
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....eriod, the definition of "input service" was very wide and include any service used by the manufacturer whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal. He also submitted that the 'input service' include activities relating to business. He further submitted that similar issues which are involved in the present case were decided in favour of the appellant in respect of previous period vide Final Order No.26721-26723/2013 dated 9.10.2013 and by Orders-in-Original and Orders-in-Appeal that were passed during that period. He also submitted that the department has wrongly quantified the export turnover. The original authority has considered the valu....
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....vt. Ltd. v. Commissioner of Service Tax, Bangalore, reported at 2015 (40) S.T.R. 800 (Tri.- Bang.) * Xilinx India Technology Services (P) Ltd. v. Commissioner of Central Excise, & S.T., Hyderabad, reported at 2016 (44) S.T.R. 129 (Tri.-Hyd) 3 Outdoor Catering service * Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) 4 Custom Clearing Services * Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) * Xilinx India Technology Services (P) Ltd. v. Commissioner of Central Excise, & S.T., Hyderabad, reported at 2016 (44) S.T.R. 129 (Tri.-Hyd) 5 Telecommunication service * Commissioner of Service Tax, Bangalore v....
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....., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) * Utopia India Pvt. Ltd v. Commissioner of Service Tax, Bangalore, reported at 2011 (23) STR 25 (Tri-Bang.) 13 Chemical Purchase * Final Order Nos. 26721-26723/2016 dated 09.10.2013 14 General Insurance Service * Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) * Utopia India Pvt. Ltd v. Commissioner of Service Tax, Bangalore, reported at 2011 (23) STR 25 (Tri-Bang.) * Final Order Nos. 26721-26723/2016 dated 09.10.2013 15 Travel Agent service * Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) * Final Order Nos. 26721-26723/2016 dated 09.10.2013 16 ....
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..... On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that all the impugned services on which refund has been denied fall in the definition of 'input service' as held in decisions cited supra. Further, I also find that most of the services have been held to be input services in appellant's own case cited supra. Therefore, by following the ratios of the above said decisions, I hold that various input services fall in the definition of input services as contained in Rule 2(l) of CENVAT Credit Rules. Further, I also find that the lower authority has wrongly quantified the export turnover as discussed supra. Furth....