2025 (7) TMI 1538

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The issue in the present appeals is whether appellants are eligible to claim refund under Notification No.5/2006-CE(NT) dated 14.03.2006 on unutilised cenvat credit availed on various input services which have been used in the export of service. 2. Appellants are registered with the Department under the category of Scientific and Technical Consultancy Service, Transport of Goods by Road and Renting of Immovable Property service and they are exporting Scientific and Technical Consultancy Service to their clients located outside India. Appellants have availed cenvat credit on Telecommunication Services, Management Consultancy Service, Travel Agent Services, Courier Services, Manpower Recruitment Services, Advertising Service and Custom H....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Oct - Dec 2008 534/2010 Rs.18,96,127/- 625-633/ 2014 dt. 24.9.2014 2 ST/23844/2014 Jan - Mar 2009 535/2010 Rs.35,93,924/- 3 ST/23845/2014 Apr - Jun 2009 084/2011 Rs.23,82,365/- 4 ST/23846/2014 Jul -  Sep 2009 591/2011 Rs.19,89,220/- 5 ST/23847/2014 Oct - Dec 2009 592/2011 Rs.21,60,630/- 6 ST/23848/2014 Jan - Mar 2010 590/2011 Rs.25,98,872/- 7 ST/23849/2014 April 2010 &  Jun - Sep 2010 753/2011 Rs.18,18,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id by the appellant to third party is in relation to provision of the services and supply of the resultant compound. 3.1 Learned counsel also drew our attention to definition of 'Scientific and Technical Consultancy' means any advice, consultancy, or scientific or technical assistance in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organisation [to any person] in one or more disciplines of science or technology. Learned Sr. Counsel also referred to the Circular No.F.No.B.11/1/2001-TRU dated 9.7.2001 where it is specifically clarified that mere testing will not attract service tax. 3.2 Learned Sr. Counsel also drew our attention to the impugned Orders-in-Original....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....terated the findings in the impugned order. 5. Heard both sides. The issue is no more res integra and as evident from the Tribunal's Final Orders relied upon by the appellant in their own case for different periods, for the same set of services as per the same agreement, the dispute is settled and refunds claims were allowed. Further, as per the Order-in-Appeal No.240-2502017 dated 25.4.2017, appellate authority categorically held that the service would fall under the category of 'Scientific or Technical Consultancy service' and not under the category of 'Technical Testing or Analysis Service'. As regarding the correlation between the input services and output services, this Tribunal in appellant's own case had held that all services on ....