TMI Blog2017 (5) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... rder with regard to these two input services - matter on remand. Appeal allowed by way of remand. - ST/22090/2014-SM - 20691/2017 - Dated:- 12-5-2017 - Shri S. S. Garg, Judicial Member Mrs. Radhika, Advocate K. Vaitheeswaran Adv For the Appellant Shri Parashiva Murthy, AR For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 26.3.2014 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the refund of CENVAT credit claimed by the appellant with respect to real estate agent service and technical testing and analysis service; and with respect to advertisement services and cargo handling services, no findings has been returned by the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the said order, appellant filed appeal before the Commissioner (A) who vide common impugned order dated 26.3.2014 partially allowed the refund claim and denied the CENVAT credit with respect to real estate agent and technical testing and analysis services on the ground that nexus between the output services and the input services was not established by the appellant. Further, the appellant had also applied for refund of input services pertaining to advertisement agency and cargo handling but the impugned order does not discuss about these two services. The Order-in-Appeal has rejected the refund to the extent of ₹ 14,43,879/- which includes refund of advertising agency and cargo handling services. Hence the present appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssential to check the quality of the output service provided. Further the quality control is specifically included under the inclusive list of definition of input services. Further, he submitted that the service tax paid on advertisement service qualifies for refund as the definition specifically includes advertisement within the inclusive list of services. Similarly, the appellant has to provide relocation facilities to their staff when they join the appellant and this service also fall in the category of cargo handling service and the same is also used in relation to the business and is eligible for CENVAT benefit and refund thereafter. In support of his submission, he relied upon the following decisions: i. Doypack Systems Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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