2017 (11) TMI 294

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Respondent ORDER Per : S.S Garg The present appeal is directed against the impugned order dated 28.11.2008 passed by the Commissioner (A) whereby the Commissioner (A) has allowed the appeal of the assessee to the extent of refund pertaining to four services viz., manpower recruitment, training, security and repair and maintenance. Aggrieved by the said order, the Revenue filed the pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... reject the refund claim for non-submission of document as well as for lack of nexus. Vide Order-in-Original, the Deputy Commissioner partially sanctioned the refund but rejected the refund claim for Rs. 13,62,135/- on various input services as there was no nexus between the input service and export services. Aggrieved by the said order, the assessee filed appeal before the learned Commissioner (A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the impugned order and submitted that the Commissioner (A) has given the reasons for holding the service as input service as the same are related to the business of the assessee and is necessary for providing export of service. He further submitted that these services were provided before 1.4.2011 when the definition of input service as contained in Rule 2(l) was given a very wide interpretation....