2026 (7) TMI 721

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....#39;BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL) AND HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL) Shri Ashwani Pahwa, CA for the Appellant. Shri M. Anukathir Surya & Shri K. Sreenivasa Reddy, ARs for the Respondent. ORDER PER : ANGAD PRASAD Learned Advocate pointed out that the name of the appellant company has undergone change, subsequent to demerger of the appellant company and th....

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....al Complex Services (CICS), Management, Maintenance or Repair Service (MMRS) and Internet Telecommunication Services (ITS). 4. In respect of Appeal No.ST/26089/2013, the appellant filed refund claim for the period July, 2010 to September, 2010 for an amount of Rs.56,61,688/-, while in Appeal No.ST/25862/2013, the appellant filed refund claim for the period April, 2011 to June, 2011 on 30.03.201....

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....wer Supply or Recruitment service and Housekeeping service, are ineligible as they do not fall under the purview of input service definition under the CCR. d) That Cenvat credit allowed only proportionately for certain input services since the receipt of service is the period earlier to the current refund claim. 5. Aggrieved by the same, the appellant filed appeals before this Tribunal....

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....Therefore, the decision in the case of Maruti Suzuki Ltd (supra) is now differed by Hon'ble Supreme Court itself. Therefore, the lower authority has decided the matter basing on the decision of Hon'ble Supreme Court decision in Maruti Suzuki Ltd case (supra). 8. Heard both sides and perused the records. 9. We find that the issues in the present appeal are already dealt with by this Bench in ....