2017 (7) TMI 1037

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....ondent ORDER Per: SS GARG The present appeal is directed against the common impugned order dated 28.06.2013 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has allowed the refund on various input services used for output services exported except one input service viz. 'Scientific and Technical Consultancy Service' for which the Commissioner (Appeals) has disallow....

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....nsulting Engineer, Management Consultant, Management, Maintenance and Repair Services, Manpower Recruitment Agency Services, Real Estate, Rent-a-cab Operator, Telecommunication Services, Renting of Immovable Property Services, Security Services, Air Travel Agent, Cleaning Activity, Courier, Design Service, Health Service, Life Insurance, Maintenance or Repair and Online Information Service etc. Th....

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.... and Technical Consultancy Services' is wrong and not sustainable. He further submitted that the learned Commissioner (Appeals) has not given any cogent reason as to how the refund claim paid as service tax on the input service of 'Scientific and Technical Consultancy Services' are not used for providing output service rendered when it is an admitted fact that the appellant is only into th....

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....M-ST] b) Goodyear India Ltd. Vs. CC [1997 (95) ELT 450 (SC) c) ISMT Ltd. Vs. CCE & C Aurangabad [2010-20-STR 68 (Tri. -Mum.)] d) Victor Gasket India Ltd. [2008 (10) STR 369 (Tri.) e) CCE Vs. GTC Industries [2008 (12) STR 468 (Tri.-LB)] f) CCE Vs. Stanzen Toyotetsu India (P) Ltd. [2009 (13) S.T.R. 289 (Tri.)] 3.1. Learned counsel further submitted that in the appellant's own case, this Tr....