2024 (7) TMI 1395

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....i M. Selvakumar, Advocate for the Respondent ORDER These appeals are filed by M/s. Aryan Granites and Monuments P. Ltd. against Order in Appeal No. 204 to 206/2013 (P) dated 22.11.2013 passed by the Commissioner of Central Excise (Appeals), Chennai (impugned order). 2. Brief facts of the case are that the appellant had filed three refund claims for the unutilized CENVAT credit lying in their bo....

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....d these appeals. 4. I have heard learned counsel Shri Mira Aurobindo Cumar for the appellant and Shri M. Selvakumar, learned Authorized Representative for the respondent. 5. The Ld. Counsel for the appellant submitted that the impugned orders accepted their claim on service namely 'security service' and 'inward transportation' and rejected the refund claim for credit taken on 'Erection', 'Tele....

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....t. Ltd. vs The Commissioner of central Tax, Bangalore judgment reported in 2022 (7) TMI 352. 6. The learned AR supported the findings in the impugned order. 7. I have heard the rival parties. I find that the impugned period i.e. October 2009 to June 2010 is prior to the changes brought in by Notification No. 3/2011 dated 1.3.2011, to the definition of 'Input service' under Rule 2 (l) of the....