TMI Blog2017 (2) TMI 54X X X X Extracts X X X X X X X X Extracts X X X X ..... ted purpose of verification of document. - E/20136/2014, E/21385/2015, E/21388/2015, E/21688/2015 - Final Order No. 20146-20149 / 2017 - Dated:- 30-1-2017 - Shri S. S. Garg, Judicial Member Mr. S. Sivakumar Adv For the Appellant Dr. Ezhilmathi, AR For the Respondent ORDER Per S. S. Garg The appellant has filed four appeals against different orders passed by the Commissioner (A). The issue involved in all the four appeals is more or less identical and therefore, all the four appeals are being disposed of by this common order. The details of which are given below: Appeal No. OIA No. Period Amount E/20136/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce); garden maintenance; industrial wastage management service; management, maintenance or repair service; management business consultancy service (consultation of quality control); manpower recruitment agency service; repair and service maintenance (software maintenance) and project management consultancy. 2.3 In appeal No.21388/2015, refund was denied on the basis of deemed exports. 2.4 Further, in appeal No. E/21688/2015, the refund was denied on account of two counts viz., deemed exports and secondly input services viz., cleaning service; Chartered Accountant service; engineering consultancy service; management, maintenance or repair service; garden maintenance service; repair and service maintenance (software maintenance). 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant s own case vide FO No.21134-21136/2013 dt 15.11.2016 Management, Maintenance and Repair Service * In appellant s own case vide FO No.26617-26629/2013 dt 9.10.2013 * CCE vs. JK Cement Works Ltd.: 2009-TIOL-411-CESTAT-DELHI * Golden Tobacco Ltd. vs. CCE, Mumbai: 2013 (30) STR 594 * Cadila Healthcare Ltd. vs. CCE, Ahmedabad-II: 2013-TIOL-12-HC-AHM-ST * In appellant s own case vide FO No.21134-21136/2013 dt 15.11.2016 Legal Service * In appellant s own case vide FO No.26617-26629/2013 dt 9.10.2013 * Golden Tobacco Ltd. vs. CCE, Mumbai: 2013 (30) STR 594 Management Consultancy Service * In appellant s own case vide FO No.26617-26629/2013 dt 9.10.2013 * Cadila Healthcare Ltd. vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Guntur vs. Hindustan Coca Cola Beverages: 2011-IST-302-CESTAT-BANG. * CCE, Bangalore vs. Apotex Research Pvt. Ltd.: Final Order No.26617-26629/2013 Project Management Service * Cadila Healthcare Ltd. vs. CCE, Ahmedabad-II: 2013-TIOL-12-HC-AHM-ST * CCE, Bangalore vs. Apotex Research Pvt. Ltd.: Final Order No.26617-26629/2013 5. After considering the submissions of both the parties and the judgments cited supra, I am of the considered opinion that all the disputed services fall in the definition of input service as contained in Rule 2(l) of CCR, 2004. In view of this, the impugned orders are set aside by allowing the appeals of the appellant subject to verification of the document by the adjudicating authority be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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