9911796707
TMI Blog2017 (6) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... AR For the Appellant Mr. N. Anand, Advocate For the Respondent ORDER Per: S. S. Garg The Revenue have filed these eight appeals against the impugned order dated 30.7.2010 whereby the Commissioner (A) has disposed of 7 appeals filed by the Department and order dated 28.8.2010 whereby the Commissioner (A) has disposed of two appeals filed by the Department. Since in all the appeals, issue invol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ephone and internet charges, service charges, etc. Aggrieved by the said order, the department filed 7 appeals before the Commissioner (A) on the ground that the inputs in respect of which credit of service tax is claimed as credit are not utilized in or in relation to the manufacture of goods exported. The Commissioner (A) vide the impugned order has upheld the Order-in-Original and rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the respondent-assessee defended the impugned order and submitted that all these services fall in the definition of input service and all these services have been utilized in connection with the business of the assessee. He further submitted that these services have been held to be input services in the assessees own case by Division Bench of this Tribunal reported in 2011 (21) STR 460 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee in support of their claim, I do not find any infirmity in the impugned order whereby the Commissioner (A) has allowed the refund of CENVAT credit with regard to the disputed services and moreover, in the appellants own case cited supra, these services have been held to be input services and refund has been allowed. Therefore, by following the decisions cited supra by the assessee, I do not fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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