2015 (1) TMI 956

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....missioner(AR) For the Respondent : Mr A K Nigam. Addl. Commissioner (AR) JUDGEMENT Per : B.S.V.MURTHY Revenue is aggrieved by the orders of the lower authorities wherein the refund claim filed by the respondent in respect of the following services has been allowed: 1. AMC charges 2. Calibration 3. CHA inward 4. Freight inward 5. Security charges 6. Testing charges ....

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....re, refund should not have been allowed. Another ground taken is that the Commissioner(Appeals) in his Order-in-Appeal No.75/2008 dt. 29/05/2008 had rejected such refund. 3. After hearing the learned AR for the Revenue who reiterated the grounds of appeal, I find that in all these cases, the services are having a nexus with the manufacturing activity from the place of removal as was required du....