2012 (8) TMI 406

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..... n appeal filed by the department against the Order-in-Appeal No. 270/2010 dated 4.8.2010, passed by the Commissioner of Central Excise (Appeals-II), Bangalore.   2. Heard both sides.   3. The relevant facts, in brief, are that the respondents are 100% E.O.U. engaged in providing Information Technology Software Service and Business Auxiliary Service and are paying service tax on the sai .....

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..... rvice   (x) Pager service   (xi) Rent a cab operator service   (xii) Telephone service   (xiii) Air Travel Agent service   (xiv) Chartered Accountants   (xv) Clearing & Forwarding Agents   (xvi) Outdoor catering service   4.3 The original authority rejected the claim on the ground that the services claimed as input services do not have nexus with the .....

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..... 4.8.2010 of the Commissioner (Appeals) and granted refund amounting to Rs. 2,23,826/- vide Order-in-Original No. 249/2012 dated 08.3.2012.   7. I have carefully considered the submissions and perused the records. The order of the Commissioner (Appeals) is not a remand order and he has clearly held that the refund was available in respect of all services except Air Travel Agent service . Ther .....

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