TMI Blog2018 (2) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed by way of remand. - ST/21647/2017-SM, ST/21648/2017-SM - 20018-20019 / 2018 - Dated:- 2-1-2018 - SHRI S.S GARG, JUDICIAL MEMBER Mr. Deepak Jain, CA, For the Appellant Mr. Pakshirajan, AR, For the Respondent Per : S.S GARG These two appeals have been filed by the appellant against the common impugned order dated 2.8.2017 passed by the Commissioner (A) whereby the Commissioner (A) has disposed of four Orders-in-Original. Out of the four Orders-in-Original, these two appeals have been filed against Order-in-Original No.122-R/2016 dated 31.3.2016 and Order-in-Original No.123-R/2016 dated 31.3.2016. Vide the impugned order, the Commissioner (A) has set aside the original order and allowed the refund subject to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y but the Commissioner (A) vide the impugned order has set aside the Order-in-Original by holding that the benefit of Business Auxiliary Service rendered by the appellant has accrued to the principal located abroad and hence, the services amounts to export by the appellant. He further submitted that the Commissioner (A) has put a condition on the refund to be granted and as per the condition, the appellant is supposed to submit the SOFTEX copies duly certified by STPI authorities to the Assistant Commissioner for verification. He further submitted that this condition is not legally sustainable in law. Thereafter, as per the direction of the Commissioner (A), appellant moved an application to the Director of STPI seeking the SOFTEX copies fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (291) ELT 469 (Tri.-Ahmd.) Kijiji (India) Pvt. Ltd. vs. CCE: 2013 (32) STR 661 (Tri.-Mum.) CCE vs. MMS Maritime (India) Pvt. Ltd.: 2016 (41) sTR 869 (Tri.-Mum.) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties, I find that as far as rejection of refund on input services on Management, Maintenance or Repair Service and Management or Business Consultant s service, is wrong and not sustainable. These two services have been held to be eligible input services as per the decisions cited supra. Moreover, in appellant s own case, this Tribunal has already held them as eligible input services. Further, I find that the su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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