2019 (10) TMI 1147

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....spondent: Shri H. Singh, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein the refund claim under Rule 5 of Cenvat Credit Rules, 2004 has been denied on the ground that the services for which refund has been filed are not input services in terms of Rule 2(l) of Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellant is engaged i....

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....claim, it cannot be disputed the credit lying unutilized are not input services in terms of Rule 2 (l) of Cenvat Credit Rules, 2004 in the light of the decision of this Tribunal in the case of Verisign Services India Pvt.Ltd.-2018 (12) GSTL 161 (Tri.-Bang.), wherein this Tribunal has observed as under:- "7. Further, I observed that at the time of availment of these services, it was not qu....