2026 (8) TMI 96

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.... of the Cenvat Credit Rules, 2005 claiming refund of accumulated unutilized credit for the period from October 2011 to March 2012. The original authority rejected part of the refund which was upheld by the Commissioner (Appeals) in the impugned order, against which the present appeal is being filed. 2. The Learned Counsel submits that the refund was rejected on the ground that for the earlier period, the Commissioner (Appeals) vide Order-in-Appeal No. 37-38/2015 dated 23.03.2015 had rejected the refund on various input services, on which cenvat credit has been disallowed in the present proceedings. It is her submission that the above Order-in-Appeal was challenged before this Tribunal and this Tribunal vide Final Order No. 20231-20238/20....

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.... Sl. No. Service Sl. No. Service 1 Business Auxiliary Services 17 Renting of Immovable Property Services 2 Management or Business Consultants Services 18 Internet Telephony Services/ Telecommunication Service 3 Chartered Accountant Services 19 Advertising Agency's Service 4 Business Support Services 20 Commercial Training or Coaching Service 5 Event Management Services 21 Courier Services 6 Legal Consultancy Services 22 Security Agency Service 7 Sponsorship Services 23 Other Services 8 Consultancy Services 24 Architect Services and Design Services 9 Market Research Agency Services 25 Consulting Engineer's Service 1....