2014 (7) TMI 156

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.... DC (AR) JUDGEMENT A common issue involved in these appeals and therefore all are taken up together for disposal. 2. After hearing both sides at length, I find that the appeals may be decided at the stage of stay petition hearing itself. Accordingly, after disposing of the stay applications, I proceed to dispose of the appeals. 3. Heard both sides and perused the records. 4. The app....

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....he Revenues appeals insofar as refund of service tax on security service, advertisement service, audit fee and software service were allowed and the refund of input service credit for remaining two other items were disallowed. Hence the assessee has filed these appeals before this Tribunal. 5. On perusal of the impugned orders, I find that the Commissioner (Appeals) has disallowed the refund o....

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....merely mentioned the name of the services and observed that the same cannot be stretched to portray as an activity relating to business. In my considered view, the Commissioner (Appeals) cannot disallow the refund claim of the same service without discussing in detail use of services item-wise. The learned consultant on behalf of the appellant submits that they have mentioned the use of the activi....