TaxTMI 
TaxTMI 
2017 (11) TMI 1105
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....s to the original authority for fresh adjudication taking into consideration the discussions made by him in the impugned order. Since the issues in all the three appeals are identical and there is a common impugned order, therefore all the three appeals are being disposed of by the present order. The details of the three appeals are given below: Sl. No. Appeal No. Period Refund allowed (Rs.) Refund rejected (Rs.) 1 ST/21780/2016 July 2012 to September 2012 22,07,415/- 20,61,781/- 2 ST/21781/2016 July 2013 to September 2013 24,22,719/- 18,25,323/- 3 ST/21782/2016 October 2012 to December 2012 38,45,215/- 1....
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....s disallowed the credit/refund in a perfunctory manner. She further submitted that the entire procedure adopted by the learned Commissioner to address the claim of the appellant is perfunctory inasmuch as no proper evidence has been given on all input services covered in various periods. She also submitted that there was no discussion on input services which are a part of the instant proceedings and not covered by the Order-in-Original No. 359-362/2013 dated 27.08.2013 and 627-636/2015 dated 31.12.2015 passed by the Commissioner (Appeals) and therefore to that extent the learned counsel submitted that the impugned order is non-speaking. She also submitted that all the input services in dispute namely Air Travel Agent, Real Estate Agent, Sup....
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....s rendered facilitation management service. The service provider has registered themselves under the category of 'Real Estate Agency/Consulting Engineering' under the Finance Act. These services predominantly consist of those services which have been rendered by the respective service providers for maintenance of the office premises. A part of these expenses also relate to the services used by the Company for identifying premises that would be leased out to the Company for carrying out its operations. Furthermore, the registration of the vendor does not per se conclude that the appellant has availed the services relating to real estate and there is a need to look into the facts such as invoices and documents submitted along with Form ....
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....y for provision of output services by the Company. KPMG V. CCE, New Delhi - 2014 (33) STR 96 (Tri.-Del.) Cadila Pharmaceuticals Ltd. V. CCE, Ahmedabad - 2010 (17) S.T.R 31 (Tri.-Ahmd.) 5 Club or Association 33,990/- 83,430/- 95,790/- These services are availed to enroll Company with membership of NASSCOM & Indian Management Association, this would enable the company to have updated on BPO industry as whole. This is vital requirement for the company to carry on the business activity and is essential input services for providing output services. Reliance Industries Ltd. V. CCE & ST, LTU, Mumbai - 2016 (45) S.T.R. 383 (Tri.-Mumbai) Xilinx India Technology Services (P) Ltd. V. CCE & ST, Hyderabad-IV - 2....