2017 (5) TMI 96

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....ri S. S. Garg, Judicial Member Mr. Banu Murthy, Advocate For the Appellant Dr. J. Harish, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 11.3.2013 passed by the Commissioner (A) wherein the Commissioner (A) has rejected the appeal of the appellant for non-compliance with the provisions of Section 35F of the Central Excise A....

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.... along with the stay application. The Commissioner (A) vide Stay Order No.12/2013 dated 8.1.2013 insisted pre-deposit of Rs. 3.5 lakh. The appellant preferred application for modification of stay order which was denied and vide Order-in-Appeal dated 11.3.2013 dismissed the appeal for non-compliance with pre-deposit. Hence the present appeal. 2. Heard both the parties and perused the records. ....

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....o submitted that all the input services involved in the present case have been held to be input service by various decisions of the Tribunal and the High Court. For this submission, he relied upon the following decisions: Description of Service Relied upon case laws Air ticket booking air travel agent service Force Motors Ltd. vs. CCE, Pune: 2009 (13) STR 692 (Tri.-Mumbai) AMC HRIS ....

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....f the various decisions cited by the learned counsel for the appellant, I am of the opinion that this case needs to be remanded back to the Commissioner (A) and hence, I remand the case to Commissioner (A) with a direction to decide the appeal on merits without insisting for the pre-deposit. Further, I find that most of the input services involved in the present case have been held to be input ser....