2013 (4) TMI 611

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....ntant For the Respondent : Shri Manoj Kutty, A.R. JUDGEMENT Per: M.V. Ravindran: All these four appeals are against the Order-in-Appeal No.2 to 5/2012 (Ahd-III)/K.ANPAZHAKAN/ Commr.(A)/Ahd, dt.10.01.2012, rejecting the refund claim filed by the appellant. 2. Since all these appeals raise the same question and are in respect of very same assessee, they are being disposed by a common ....

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....led by the assessee. The adjudicating authority as well as the first appellate authority did not agree with the contentions raised by the appellant. Hence, these appeals. 4. Ld. Counsel would take me through the Order-in-Original and various other documents to show that these services were used by them for providing output service and they are 100% HTP. He would also rely upon the Boards circu....

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..../10138 to 10142/WZB/AHD/2013, dt.22.01.2013. 5. Ld.A.R. reiterates the findings of the first appellate authority. 6. On perusal of the records and careful consideration of the submissions made, I find that the dispute in this case is in a narrow compass. The main dispute as raised in the show cause notice which is issued to the appellant is that the appellant herein does not seem to have use....

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....cate, on perusal of the said certificate, I find that in the said certificate, they have given the details of service provider, invoice number, name of the service provider and their Service Tax registration number, along with details of the services provided. I find that by producing the Chartered Accountants certificate, the appellant has complied with the requirement of CBEC Circular dt.19.01.....