2017 (3) TMI 725

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....Shri Arun Kumar, Deputy Commissioner(AR) for the Respondent. [Order Per: Sulekha Beevi, S.C.] The above appeal is filed against the order passed by Commissioner(Appeals) who upheld the rejection of refund claim in respect of certain input services. 2. The appellant is engaged in providing Software Development Services and Business Support Services. They filed a refund claim for the period....

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....ted refund. That Convention services were availed for imparting coaching and training to the employees. It is also submitted by him that-the disputed services were analysed by the Tribunal in the appellant's own case for a different period and vide Final Order No.A/30271/2016 dt. 19/04/2016 as well as the Final Order No A/30716/2016 dt. 01/07/2016, the Tribunal has allowed refund. It was also ....

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....ss Consultant's services (Partially disallowed) 1,854 Total 4,65,064 6. It is pertinent to mention that the Department has not issued a show-cause notice proposing to reject the refund claim thereby the rejection has been unilaterally done by the Department without affording an opportunity to the appellant to put forward their case for establishing by necessary documents the eligib....