2017 (10) TMI 22

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.... Appellant None for the Respondent ORDER [ Order Per : M. V. Ravindran ] All these three appeals are taken up for disposal by a common order as these appeals are directed against the same order-in-appeal and in respect of the very same respondent. The Respondent is not present. Since the issue falls in a narrow compass I take up the appeal for disposal in the absence of any representat....

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....how and why he has set aside the order-in-original. I find that the 1st Appellate Authority s reasoning is sound and follows the decided case laws on the issue. I reproduce the said paragraphs 7,8 & 10. 7. The jurisdictional Bench of the Tribunal has held in a catena of judgments, that the following impugned services are eligible input services, and thus eligible for refund under Rule 5 of CCR,....

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....(31) S.T.R. 38 (Tri. - Bang.) 4. Travel Agency Service (Air Travel) (i) Acet Labs [2011-TIOL-1296-Cestat-Bang.] (ii) Dr. Reddy's Lab v. CCE, Hyderabad [2010 (19) S.T.R. 71 (Tri.-Bang.) (iii) Aurobindo Pharma Ltd. 2013 (31) S.T.R. 38 (Tri, - Bang.) 5. Work contract service Dalmia Cements (Bharat) Ltd.[2012 (284) ELT. 65 (Tri. - Del.)]   8. I notice, that the lower a....