2018 (2) TMI 1072

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....1561/2010-DB, C/1562/2010-DB, C/1563/2010-DB, C/1564/2010-DB, C/1565/2010-DB, C/1566/2010-DB, C/1567/2010-DB, C/1568/2010-DB, C/1569/20 - 23069-23094 / 2017<br>Customs<br>SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Mr. N. Jagadish, AR, For the Appellant Mr. Sheshadri P. R., Deputy Manager, For the Respondent Per : V. PADMANABHAN These appeals have been file....

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.... order, in which the refund of all the services were allowed. Aggrieved by the same, the present appeals have been filed by the Revenue. It is the stand of the Revenue that such services were not exclusively used in the manufacture and export of readymade garments but many of the services are related to business expenses. 2. With the above background, we heard Shri N. Jagadish, learned AR for t....