2013 (10) TMI 843

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....cate For the Respondent: Mr. R. Gurunathan, Addl. Commissioner (AR) JUDGEMENT Per: B.S.V. Murthy; Refund of accumulated credit paid on various input services such as calibration service, certification charges, cleaning services, consultancy service, freight service, machining service, renting service, maintenance service, manpower supply services, security service, etc., have been deni....

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.... the department has been taking inconsistent stand on the very same issue on different occasions. The strangest part is that the same Commissioner (A) has passed two orders, one against the assessee and another in favour of the assessee. In the order-in-appeal impugned in this case as well as the order-in-appeal No.281/2013-CE dated 13.6.2012 are by the same Commissioner (A) and in the order passe....