2022 (5) TMI 907

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....x<br>HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) Shri Shailendra Sukhlecha, Advocate for the Appellant Shri K.B. Nanaiah, Authorized Representative for the Respondent ORDER : The only and the common issue in all these appeals is the rejection of refund claim of unutilized CENVAT Credit, claimed under Rule 5 of the CENVAT Credit Rules, 2004, for various periods. 2. Show Cause Notices w....

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.... been filed before this forum. 4. Heard ShriShailendraSukhlecha, Learned Advocate for the appellant and Shri K.B. Nanaiah, Learned Assistant Commissioner for the Revenue. 5. I have considered the rival contentions and I have also gone through the orders relied on by the Learned Advocate for the appellant during the course of arguments. 6. I find that, as canvassed by the Learned Advocate ....

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.... Service definition. In fact, as far as Real Estate Agency Service is concerned, the said service has been availed for identifying the office premises from where the software services can be exported by the appellant and without office premises, software services cannot be rendered hence the said service, in my view, is directly related to the primary business requirement of the appellant and it h....

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....Associates, 2008-TMI-20573-CESTAT, Ahmedabad [= 2009 (14) S.T.R. 67 (Tri. - Ahmd.)]. • Prem Steels Pvt. Ltd. v. CCE, Meerut, 2009-TMI-32717-CESTAT, New Delhi [= 2009 (14) S.T.R. 748 (Tri. - Del.)]. 7. In view of my discussion and by following the ratio of the various case laws cited supra and the definition of Input Service as provided in Cenvat Credit Rules, 2004, I am of th....