2017 (12) TMI 715

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....tesh Kancharia, Sr. Manager, B. M. R. & Associates, For the Appellant Mr. Naveen Kushalappa, AR, For the Respondent ORDER Per: S.S GARG Appellants have filed these two appeals against common impugned order dated 19.4.2017 passed by the Commissioner (A), whereby the Commissioner (A) has allowed the departmental appeal and modified the Order-in-Original. 2. Briefly the facts of the ca....

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.... vide Order-in-Original No.431 & 432/2014 sanctioned the substantial amounts of refunds. Being partly aggrieved by the orders, the Department has filed appeals for rejection and recovery of refund on maintenance of building services for which the original adjudicating authority has sanctioned the refunds under the category of 'maintenance and repair services'. The learned Commissioner (A) allowed ....

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....ble input service. In support of this submission, he relied upon the following decisions: • Xilinx India Technology Services Pvt. Ltd.: 2016 (44) STR 635 (Tri.-Hyd.) • GE India Exports (P) Ltd.: 2016 (44) STR 693 (Tri.-Hyd.) • Marathon Electric India Pvt. Ltd.: 2016 (45) STR 253 (Tri.-Hyd.) • Alliance Global Services IT India (P) Ltd.: 2016 (44) ....

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.... that the service tax paid on maintenance of building has been directly used for the service exported and therefore, the appellant is not eligible for the refund of service tax paid on the maintenance of building. 6. After considering the submissions of both the parties and perusal of the material on record as well as various decisions relied upon by the appellant, I find that the learned Commi....