TMI Blog2017 (1) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... services on which credit has been availed have been held to be input services - credit allowed - appeal dismissed - decided against Revenue. - E/2567/2010-SM, C/2077/2011-SM, C/2078/2011-SM, C/2079/2011-SM, C/2080/2011-SM, C/2081/2011-SM, C/2082/2011-SM, C/2083/2011-SM, C/2084/2011-SM, C/2085/2011-SM, C/2086/2011-SM - Final Order Nos. 21230-21240/2016 - Dated:- 17-11-2016 - Shri S.S Garg, Judicial Member Shri Mohammed Yusuf, AR - For the Appellant Shri T.V. Ajayan, Advocate - For the Respondent ORDER Revenue has filed 10 appeals directed against the impugned order dated 23.09.2010 vide which the Commissioner (Appeals) by a common order dismissed all the 10 appeals filed by the Revenue against the Order-in-Original pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds Testing without placing on records that all these services are exclusively used in the manufacture of goods. The Commissioner (Appeals) vide the impugned order has rejected the appeals of the Department and upheld the impugned Order-in-Original by holding that the said services are very much covered under the definition of input service as defined under Rule 2(l) of Cenvat Credit Rules 2004. Aggrieved by the said order of the Commissioner (Appeals), the Revenue has filed these 10 appeals. 3. I have heard the learned AR as well as the learned counsel for the respondent. 4. Learned AR submitted that the impugned order passed by the Commissioner confirming the Order-in-Original is wrong and is not sustainable in law. He further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices viz. CHA service, Goods Transport Service (imports), Machine maintenance, Goods testing, chartered accountants, courier services, security services, etc. on which the appellants have objected that the lower authority has allowed refund of services which are not used directly or indirectly in the manufacture but has merely allowed on nomenclature. At the first, I find that the appellants have not disclosed as to how these services have not been used in the process of manufacturing. No such verification is conducted which can conclusively exhibit that the said input services have not been used. On the contrary, the lower authority has in his impugned order verified the eligibility of the services utilized by the respondent before granti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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