2018 (12) TMI 171

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....he Appellant Mr. Sushanth Murthy i/by Rima Oke for the Respondent P.C.: 1. This appeal under Section 83 of the Finance Act read with Section 35G of the Central Excise Act, 1944 ("the Act" for short) challenges the order dated 7.10.2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai ("the Tribunal" for short). 2. The Revenue has urged the following questions of....

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....d health and fitness services used in the exported output services. This after holding that all the above input services would be covered by the definition of input services, both pre and post amendment made thereto w.e.f. 1.4.2011 in the Central Credit Rules 2004. However, the refund applications were restored on the issue of quantification and verification of the refund claim to the adjudicating....

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....nd there is nexus between the input services and output services in these facts. In support, the Tribunal relied on various orders of its co-ordinate benches that all these services would be considered to be input services. The submissions on behalf of the Revenue that the definition of input services under the Cenvat Credit Rules 2004 would as be satisfied only when it is shown to be necessary fo....