TMI Blog2017 (3) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders and allowing the appeals with consequential relief, if any, subject to verification of the documents by the original authority - appeal allowed by way of refund. - E/25199/2013-SM, E/20904/2014-SM, E/21409/2014-SM, E/21410/2014-SM, E/21411/2014-SM - Final Order No. 20292-20296 / 2017 - Dated:- 28-2-2017 - Shri S. S. Garg, Judicial Member Mr. B.G.Chinananda Urs, Advocate For the Appellant Dr. J. Harish Dr. Ezhilmathi, ARs For the Respondent ORDER Per S. S. Garg The appellant have filed these five appeals directed against the various impugned orders passed by the Commissioner (A) whereby the Commissioner (A) has partially allowed the department s appeal and in certain cases, the Commissioner (A) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices and disallowed the CENVAT credit on various services viz., air travel agency service; banking and financial service; Business Auxiliary Service; Catering service; General Insurance Service; Repair and Maintenance and testing services; recruitment and training service; manpower supply service; personality development service; renting of tangible goods service; and management or business consultancy service. Aggrieved by the impugned order passed by the Commissioner (A), the appellant have filed these five appeals. 4. Heard both the parties and perused the records. 5. Learned counsel for the appellant submitted that the impugned order rejecting the refund of CENVAT credit on certain services is not sustainable in law because the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enance Testing Service Ultratech Cement Ltd. vs. CCE: 2011-TIOL-CESTAT-MUM. Recruitment and Training Service Dell International Service India P. Ltd.: 2010 (170) STR 540 (T) Catering Service Semo Electricals Pvt. Ltd. vs. CCE: 2010 (18) STR 177 (T) Coca Cola India Pvt. Ltd.: 2009 (15) STR 657 (Bom.) Manpower Supply Service CST, Mumbai vs. MMS Maritime (India) Pvt. Ltd.: 2016 (41) STR 869 (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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