TMI Blog2016 (12) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel further submitted that all the services have been held to be input service by various decisions of the Tribunal and the High Court and in support of his submission - Appeal allowed - decided in favor of the assessee. - E/21408/2014-SM - Final Order No. 21296/2016 - Dated:- 23-11-2016 - Shri S.S Garg, Judicial Member SHRI Chidanand Urs.B.G., CA - For the Appellant SHRI PARA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (A) and the Commissioner (A) vide his order dated 31.1.2014 disallowed refund on banking and financial services; business auxiliary service; and repair and maintenance and testing service amounting to ₹ 11,01,546/- mainly on the ground of lack of nexus. Aggrieved by the said order, the appellant has filed the appeal. 3. Heard both the parties and perused the records. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim. The adjudicating authority has reached to a categorical finding of nexus between the input service and the manufacture of excisable goods by the appellant. Learned counsel further submitted that all the services have been held to be input service by various decisions of the Tribunal and the High Court and in support of his submission, he relied upon the following authorities. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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