Classification of service cannot be changed in the hands of the recipient

CESTAT, NEW DELHI BENCH Max India Ltd. Versus Commissioner of Central Excise, Chandigarh FINAL ORDER NOS. 771-772/2012-SM-(BR)(PB) APPEAL NOS. ST/1337-1338/2011-SM (BR) JUNE  5, 2012 ORDER 1. The appellants are manufacturers of excisable goods. They export goods manufactured by them. They take benefit of Cenvat Credit Rules, 2004, for taking credit of input services used in exporting goods. For the periods April, 09 to June, 09 and July, 09 to Sep., 09 they filed a refund claim in respect of input credit on services utilized for export of goods as per provisions of Notificati...