2016 (1) TMI 1362

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.....S. 1. The appellants are aggrieved by the denial of refund of credit pertaining to service tax paid on outdoor catering services and medical insurance services of employees. 2. The appellants are 100% EOU engaged in the manufacture of bulk drugs and export of services to various countries. They filed a refund claim seeking refund of the unutilised Cenvat Credit availed on input services. Th....

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....oor catering services or medical insurance services. On perusal of impugned order, it is seen that the Commissioner (Appeals) has rejected refund holding that these services have no direct nexus in providing output service. It has to be mentioned that the dispute related to the period April 2010 to June, 2010 during which time the definition of input services was very wide and included any activit....