2018 (2) TMI 890

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....MEMBER Shri B.G. Chidananda Urs, 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 nexu....

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....r the first issue is concerned, as to whether or not 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 dis....