2018 (2) TMI 890

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.... Advocate, For the Appellant Smt Kavitha Poduwal, AR, For the Respondent Per: ASHOK JINDAL         The appellant is in appeal against the impugned order rejecting the refund claim filed under Rule 5 of Cenvat Credit Rules, 2004 on the ground that the Repairs and Maintenance Services availed by the appellant have no nexus with the export of goods made by them.....

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....t the services in question qualify as input services for the business of the respondent assessee in terms of rule 2(l) of the CCR 2004, I have already observed that some of the services in question are already specified in Rule 2(l), and I find that each of the service is required by the respondent assessee in providing its output service. The disallowance of input credit in part is also bad and w....