2018 (2) TMI 1072

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..... 1563/2010-DB, C/1564/2010-DB, C/1565/2010-DB, C/1566/2010-DB, C/1567/2010-DB, C/1568/2010-DB, C/1569/20 - 23069-23094 / 2017
Customs
SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Mr. N. Jagadish, AR, For the Appellant Mr. Sheshadri P. R., Deputy Manager, For the Respondent Per : V. PADMANABHAN These appeals have been filed by Revenue against the Order-in-Appeal .....

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..... ervices were allowed. Aggrieved by the same, the present appeals have been filed by the Revenue. It is the stand of the Revenue that such services were not exclusively used in the manufacture and export of readymade garments but many of the services are related to business expenses. 2. With the above background, we heard Shri N. Jagadish, learned AR for the Revenue and Mr. Sheshadri.P.R., Deputy .....

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..... n services such as freight forwarder service, port service, test and certification, etc. In the impugned order, the learned Commissioner (A) has recorded the finding that all the services, received and utilized by the respondent, are having nexus with the service/goods exported. 4. After considering the nature of services, we are of the view that the order passed the learned Commissioner (A) meri .....

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