2019 (1) TMI 1428

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....ellant Mrs. Kavitha Podwal Superintendent (AR) For the Respondent ORDER Per: S.S GARG Appellants have filed these eight appeals directed against the impugned order dated 17.8.2017 passed by the Commissioner (A) disposing of nine appeals. Since the issue involved in all the appeals is identical, therefore, all the appeals are being taken up together for disposal. 2. Briefly the facts....

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....g of cash refund in respect of clearances made by the appellant to other EOU (deemed export) is to be examined afresh in the light of precedent decisions as noted in the Order-in-Appeal. b) All the other activities in respect of which CENVAT credit had been taken, the appellants were entitled to avail credit only in respect of courier services. Aggrieved by the said order, the appellants hav....

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....ervice is much wider and as long as it is clear that there exists an even direct or indirect activity in or in relation to the manufacture of final product between the input service and the manufacture, credit is liable to be allowed. He further submitted that as far as Gardening/Landscaping services are concerned, they have been held to be input service by the following decisions: • ....

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....rned AR to counter the arguments of the learned counsel for the appellant submitted that the Larger Bench in the case of Wipro Ltd. vs. CCE has held that after the amendment, Outdoor Catering services has been specifically excluded from the definition of input service w.e.f. 1.4.2011. 4.4 With regard to Tea/Coffee Machine Maintenance Service is concerned, the learned counsel did not press for t....