2013 (2) TMI 472

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.... This is an appeal filed by the department against the Order-in-Appeal No. 133/2010 dated 30.7.2010, passed by the Commissioner of Customs (Appeals), Bangalore. 2. Heard both sides. 3. The respondents are 100% E.O.U. and engaged in the manufacture and export of Precision Electro Mechanical Assemblies, parts of Medical Equipments, etc. They filed a refund claim for Rs. 5,48,489/- for the m....

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....s nothing on record to show that the said services were used for manufacture of the goods and seeks setting aside the order of the authority below. 5. The learned advocate for the respondent reiterating the grounds in the cross objections support the order of the Commissioner (Appeals). 6. I have carefully considered the submissions made by both sides and perused the records. The appeal by t....