TMI Blog2017 (7) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... shal Santhalia, CA, For the Appellant Shri N. Jagdish, Superintendent (AR), For the Respondent ORDER Per: SS GARG The present appeal is directed against the common impugned order dated 28.06.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the refund on various input services used for output services exported except one input service viz. 'Scientific and Technical Consultancy Service' for which the Commissioner (Appeals) has disallowed the refund on the ground that the said input service is not an essential input service for output service exported. Aggrieved by the denial of the refund on the input service of Scientific and Technical Consultancy', the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the denial of the said refund on Scientific and Technical Consultancy Services. 2. Heard both the parties and perused the records. 3. The learned counsel for the appellant submitted that the impugned order rejecting the refund on 'Scientific and Technical Consultancy Services' is wrong and not sustainable. He further submitted that the learned Commissioner (Appeals) has not given any cogent reason as to how the refund claim paid as service tax on the input service of Scientific and Technical Consultancy Services' are not used for providing output service rendered when it is an admitted fact that the appellant is only into the export of taxable services and all the services are used in relation to the same. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as allowed the refund of cenvat credit taken on input services viz. 'Scientific and Technical Consultancy Service', I am of the considered opinion that the learned Commissioner (Appeals) has wrongly rejected the refund of cenvat credit on Scientific and Technical Consultancy Services' without any basis by wrongly holding that the said service is not an input service'. In my considered opinion this service is very much part of the input service and it is directly linked with the output service of the company and therefore, I allow the appeal of the appellant by setting aside the impugned order to that extent. (Operative portion of the Order was pronounced in open Court on 29/06/2017 ) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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