2017 (12) TMI 768

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....ovisions of CENVAT Credit Rules, 2004 without 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....

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....trary to the binding judicial precedents. He further submitted that during the impugned period, 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 h....

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....bilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri.- Bang.) 2 Courier Services • Megma Design Automation (I) Pvt. 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 Ser....

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....€¢ 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.) 12 Business Support 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.) 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.....

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....rgys India Services (P) Ltd. v. Commissioner of Service Tax, New Delhi, reported at 2012 (25) S.T.R. 251 (Tri.-Del.) 22 Manpower Recruitment or Supply • 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 23 Online Information and Data Base Access or Retrieval • Final Order Nos. 26721-26723/2016 dated 09.10.2013 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and p....