2017 (6) TMI 1094

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....ial Member Mrs. Kavitha Podwal, AR For the Appellant Mr. N. Anand, Advocate For the Respondent ORDER Per: S. S. Garg The Revenue have filed these eight appeals against the impugned order dated 30.7.2010 whereby the Commissioner (A) has disposed of 7 appeals filed by the Department and order dated 28.8.2010 whereby the Commissioner (A) has disposed of two appeals filed by the Departm....

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.... inward charges, import freight charges, telephone and internet charges, service charges, etc. Aggrieved by the said order, the department filed 7 appeals before the Commissioner (A) on the ground that the inputs in respect of which credit of service tax is claimed as credit are not utilized in or in relation to the manufacture of goods exported. The Commissioner (A) vide the impugned order has up....

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....14.3.2006. 5. On the other hand, the learned counsel for the respondent-assessee defended the impugned order and submitted that all these services fall in the definition of input service and all these services have been utilized in connection with the business of the assessee. He further submitted that these services have been held to be input services in the assessees own case by Division Benc....