TMI Blog2017 (12) TMI 1097X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice - appeal allowed - decided in favor of appellant. - ST/21396/2017-SM - 22797/2017 - Dated:- 15-11-2017 - Shri S.S Garg, Judicial Member Mr. Jose Jacob, Advocate - For the Appellant Mrs. Kavitha Podwal, AR - For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 31.5.2017 passed by the Commissioner (A), whereby t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, appellant filed appeal before the Commissioner (A), who rejected the appeal; hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order has been passed without appreciating the factual and the legal position. He further submitted that the services alleged to be ineligible are services used for the pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellon International Operations (I) Pvt. Ltd. Vs. CCE: 2013 (30) STR 567 (Tri.-Mum.) 4.1 He further submitted that an amount of ₹ 279/- with regard to the sodex coupon, the learned counsel did not press for the same. 4.2 He further submitted that the appellants are not liable to pay interest and penalty because this particular service falls in the definition of input service as subm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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