TMI Blog2017 (11) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned services are ‘input services’ in terms of Rule 2(l) of the CCR, 2004 - appeal allowed by way of remand. - ST/21780/2016-SM, ST/21781/2016-SM, ST/21782/2016-SM - Final Order Nos. 21933 -21935/2017 - Dated:- 26-7-2017 - Shri S.S Garg, JUDICIAL MEMBER Smt Neethu James, Advocate, Lakshmi Kumaran Sridharan - For the Appellant Shri Pakshirajan, Assistant Commissioner (AR) - For the Respondent ORDER These three appeals have been filed by the appellant against the impugned order dated 20.09.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has remanded the matters to the original authority for fresh adjudication taking into consideration the discussions made by him in the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e due process of law, the original authority sanctioned the refund partially and rejected the refund in respect of few input services. Aggrieved by the said order, the appellant filed appeal before the Commissioner and the Commissioner vide the impugned order disposed of the three Orders-in-Original and remanded the case back to the original authority with certain directions. Aggrieved by the impugned order, appellants have filed these three appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that in the impugned order, learned Commissioner (Appeals) acknowledges the fact that the findings of the Order-in-Appeal No. 359-362/2013 dated 27.08.2013 and Order-in-Appeal No. 627-636 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Air Travel Agents 42,199/- The employees undertake travelling as part of their officer work. These Air Travel agents book these travel tickets -both Foreign and Domestic travel for business purposes and to this extent are directly relatable to the exported output services. ITC Ltd. V. CCE, ST and Cus., Bangalore-IV 2017-TIOL-1894-CESTAT-BANG. Goodluck Steel Tubes Ltd. V. CCE, Noida 2013 (32) S.T.R. 123 (Tri.-Del.) Ferromatik Milacron India Ltd. V. CCE, Ahmedabad-I, 2011 (22) S.T.R. 249 (Tri.-Ahmd.) Xilinx India Technology Services (P) Ltd. V. CCE ST, Hyderabad-IV - 2016 (44) S.T.R. 129 (Tri.-Hyd.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Tri.-Mumbai) 3 Supply of Tangible Goods 2,616/- 1,400/- 2,150/- These expenses relate to supply of various equipment like projectors and various other machines to be used for seminars, meetings and conference etc on a regular basis which are essential for effective functioning of the business. This is a vital requirement for the Company to carry on its business activities and the input services are essential for the provision of output services Adani Port Special Economic Zone Ltd. V. CST, Ahmedabad - 2016 (42) S.T.R. 1010 (Tri.-Ahmd.) 4 Management/Business Consultant s Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ientific Consultancy Services 9,385/- 1,917/- - These services are availed to check the quality of air and power supplied in the office for proper functioning of machinery and safety for employees to perform work. This is vital requirement for the appellants to carry on the business activity and is essential input services for providing output services. Kemwell Biopharma Pvt. Ltd. V. Commr. of C.Ex. S.T., LTU, Bangalore - 2017 (47) S.T.R. 70 (Tri.-Bang.) CCE ST Cus., Bangalore-II V. Nash Industries - 2016 (45) S.T.R. 233 (Tri.-Bang.) Total 20,61,781/- 16,71,350/- 18,25,323/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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