TMI Blog2017 (8) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... indirectly concerned with the business of the appellant as a service provider - appeal allowed subject to verification of the invoices by the adjudicating authority. - ST/1884/2011-SM - 21059/2017 - Dated:- 12-7-2017 - Shri S.S Garg, Judicial Member Mr. Akbar Basha, CA Hiragange Associates - For the Appellant Mr. Parasivamurthy. N.K, AR - For the Respondent ORDER Per: SS GARG The present appeal is directed against the impugned order dated 25.3.2011 passed by the Commissioner of Service Tax in exercise of his revisionary power whereby Commissioner rejected an amount of ₹ 6,70,215/- out of the total amount of refund sanctioned under provisions of Section 84 of the Finance Act, and ordered for recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice Tax held that refund of sanctioned to the appellant was erroneous as there was no nexus between the impugned services and the output service exported. Aggrieved by the said order, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned consultant for the appellant submitted that the impugned order denying the refund on impugned services viz., Business Support Service (BSS), Scientific and Consultancy Service and renting of immovable property service is wrong and contrary to the binding judicial precedent on these services. 4.1 He further submitted that Business Support Service was availed by the appellant mainly to account the payrolls of employees of the appellant and there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant as a service provider. Further, the definition of input service has been widely interpreted in various decisions viz., Ultratech Cements Ltd,: 2010-TIOL-745-HC-MUM-ST and Coca Cola India Pvt Ltd Vs. Commissioner: 2009 (15) STR 657 (Bom.) . Further, I also find that the Scientific and Technical Consultancy service is also an input service as the software of the company is required to be tested. Similarly, the service tax paid on the premises, which is hired for providing the output service also fall in the definition of input service in view of the decisions cited supra. Therefore, considering all the aspects, I find that the impugned order is not sustainable in law and therefore, the same is set aside by allowing the appeal of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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