2018 (6) TMI 329

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....l Sharma, Asst. Commr (AR) for respondent ORDER Per: M.V. Ravindran These five appeals are directed against order-in-appeal No. PK/75-79/Appeal Thane/TH/2017-18 dated 01.11.2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding rejection of refund of claim of CENVAT Credit availed where service tax paid on the following....

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.... during the course of rendering output services which are exported. In my view, export of insurance service and the amount involved therein as credit of service tax paid by the service provider of the services would fall under the category of "services" which are used for providing output services by the appellant and exported. To that extent, I rely upon the decision of Robert Bosch Engineering &....