2017 (3) TMI 725

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..... (AR) for the Respondent. [Order Per: Sulekha Beevi, S.C.] The above appeal is filed against the order passed by Commissioner(Appeals) who upheld the rejection of refund claim in respect of certain input services. 2. The appellant is engaged in providing Software Development Services and Business Support Services. They filed a refund claim for the period October 2012 to December 2012 for an amou .....

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..... ailed for imparting coaching and training to the employees. It is also submitted by him that-the disputed services were analysed by the Tribunal in the appellant's own case for a different period and vide Final Order No.A/30271/2016 dt. 19/04/2016 as well as the Final Order No A/30716/2016 dt. 01/07/2016, the Tribunal has allowed refund. It was also pointed out by the learned consultant that t .....

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..... 6. It is pertinent to mention that the Department has not issued a show-cause notice proposing to reject the refund claim thereby the rejection has been unilaterally done by the Department without affording an opportunity to the appellant to put forward their case for establishing by necessary documents the eligibility of refund. Further the Tribunal in the above stated Final Orders have analysed .....

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