2023 (11) TMI 1081

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....L) AND MR. A.K. JYOTISHI, MEMBER (TECHNICAL) Shri S. Thirumalai, Advocate for the Appellant. Shri Chittaranjan Wagh Prakash, AR for the Respondent. ORDER Heard the parties. 2.  The issue in these Appeals is whether certain input services credit has been rightly disallowed vide Impugned Orders in adjudication passed by the Commissioner of Central Excise & Service Tax or otherwis....

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.... 0 4 Cable service 3,078/- 0 5 Courier service 28,93,534/- 5,26,507/- + 28,96,702/- 6 Erection, Commissioning or installation service 1,28,54,691/- 56,92,927/- 7 Event management service 19,42,424/- 0 8 Insurance/ Insurance Auxiliary service 39,83,299/- 1,34,829/- 9 Storage & Warehousing service 1,62,290/- 9,06,532/- ....

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.... issue was also involved in the refund proceedings under Rule 5 of CCR read with Notification No.26/2012. He further urges that it has been held by Hon'ble High Courts that procedure of refund under Rule 5 of CCR and procedure for disallowance of credit under Rule 14 are similar in nature. Accordingly, there cannot be contrary views taken with respect to two different Rules of CCR. 5.  Lea....

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....relevancy and also considering various judicial rulings, the Commissioner (Appeals) was pleased to hold that the services under dispute are normally used by the Appellant to provide output services rendering IT & ITES and accordingly, allowed the benefit of credit to them. Learned Counsel also informs that pursuant to the Order of the Commissioner (Appeals), the refunds of unutilized Cenvat credit....