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2014 (7) TMI 156 - CESTAT CHENNAIDenial of refund claim - Various taxable services - Nexus with input services - Held that:- Commissioner (Appeals) has disallowed the refund of service tax namely Rent-a-cab service, Telephone service, Maintenance charges, Renting of premises, Consultancy, Food Pass, Software, AMC charges, Data Card. Video Conferences, Outsourcing, Housekeeping, Courier, Ancedent charges, Foreign outsourcing, Profession charges, Web conference and vendor charges on the ground that these activities are not relating to business. I find that the Tribunal by [2014 (5) TMI 541 - CESTAT CHENNAI], in the appellant’s own case, dismissed the Revenue’s appeals on the ground that Revenue has not placed any material to prove that the above services were not used in relation to output service. In the said order, the Commissioner (Appeals) discussed the use of the services item-wise elaborately. In the present case, the Commissioner (Appeals) merely mentioned the name of the services and observed that the same cannot be stretched to portray as an activity relating to business. In my considered view, the Commissioner (Appeals) cannot disallow the refund claim of the same service without discussing in detail use of services item-wise. The learned consultant on behalf of the appellant submits that they have mentioned the use of the activities item-wise in their refund claim application. Hence, it is appropriate that the Commissioner (Appeals) should examine the use of the services on each of the items before deciding the case. - Matter remanded back - Decided in favour of assessee.
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