2015 (10) TMI 232

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....AR ORDER Per: B S V Murthy: This is an appeal filed by the Revenue against the impugned order wherein learned Commissioner (Appeals) has allowed refund in respect of service tax paid on input services like banking and financial services, clearing and forwarding services (exports/imports), courier service, labour contract service transportation service, telephone service, repair and maintenance ....

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....bers allocated to it and is against five orders-in-original as detailed below: Sl. No. Appeal No. Order-in-original No. & date Refund amount rejected 1. 70/2011 BII 87/2010 dated 29.12.2010 1,11,774/- 2. 71/2011 BII 83/2010 dated 28.12.2010 7,78,118/- 3. 72/2011 BII 86/2010 dated 29.12.2010 1,42,941/- 4. 117/2011 BII 04/2011 dated 17.02.2011 1,54,223/- 5. 118/2011 BII 05/201....

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....also cited the decision of this Tribunal in the case of ABB Ltd., & others [2009 (15) S.T.R. 23 (Tri-LB) wherein the definitions of services were analyzed in detail and the decision of this Tribunal holding that assessee is eligible for the benefit of credit was upheld by the Hon'ble Supreme Court vide their order dated 23.03.2011 [2011-23-STR-97(Kar)]. Further the Commissioner (Appeals) has a....