2018 (4) TMI 299

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....xus. Since the input services involved in both the appeals are identical, both the appeals are being disposed of by this common order. The details of appeals are as under: - Appeal No. Period Refund ST/20243/2015 October 2011 to march 2012 Rs.21,39,518/- ST/20244/2015 April 2011 to September 2011 Rs. 16,81,558/- 2. Briefly the facts of the present case are that the appellants are registered with the service tax authorities under the head Market Research Agency Service. They filed a refund claim on 20/05/2012 for refund of Rs. 27,68,546/- for the period from April 2011 to September 2011 in terms of Rule 5 of CENVAT Credit Rules, 2004 on export of services. Further the appellant had also filed a refund claim on 2....

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....rity examines and denied credit on other services also which is not permitted under law. In support of this submission, he relied upon the following two decisions: - i. CC vs. Toyo Engg. India Ltd. [2006(201) ELT 513 (SC)]   ii. Saurabh Organics Pvt. Ltd. vs. CCE [2012(275) ELT 582 (Tri. Mumbai)] 4.2. He further submitted that in the appellant's own case the same appellate authority for the period from January 2009 to March 2011 vide Order-in-Appeal No.787 to 789/2014 dt. 21/11/2014 has allowed the credit on the very same services which are denied in the impugned order, learned counsel further submitted that all the input services on which refund has been denied have been held to be input services by various de....

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....CCE [2009(14) STR 316 (Tri. Bang)] CCE Vs. Suzuki Motorcycle India Pvt. Ltd. [2017(47) STR 85 (Tri. Chan.)] Jubilant Biosys Ltd. Vs. CST [2017(12) TMI 768-CESTAT- Bangalore] Oceans Connect India Pvt. Ltd. Vs. CCE, Pune-lll [2015(46) STR 858 (Tri. Mum.)] Equipment Rental C-Cubed solutions Pvt. Ltd. Vs. CST [2017(89) TMI 792 - CESTAT Bangalore] Commercial Training and Coaching Centers Victor Gaskets India Ltd [2008(10) STR 369 (Tri. Mum.)] Xilinx India Tech. Services Pvt. Ltd. vs. CC, CCE&ST, Hyderabad-IV [2016 44 STR 635 (Tri. Hyd.)] Club or Association Service Xilinx India Tech. Services Pvt. Ltd. vs. CC, CCE&ST, Hyderabad-IV 2016 44 STR 635 Tria H d. 5. On the other hand, the learned AR reiterated the findings of the i....