2018 (10) TMI 703

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....an, Advocate For the Respondent : Shri R. Subramaniam, AC (AR) ORDER The above application for restoration of appeal has been filed by the appellant seeking to restore the appeal that was disposed by Final Order No. 40740/2016 dated 5.5.2016. 2. On behalf of the appellant, ld. counsel shri J. Shankarraman submitted that on 5.5.2016, the appellant or the counsel could not appear before ....

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.... the appeal having been disposed on merits, the restoration application cannot be allowed. 4. Heard both sides. 5. First, I take up with regard to the restoration of the appeal. The ld. counsel has produced the proof of delivery as well as the copy of adjournment letter to support his claim that they had made a request for adjournment of the appeal, which was posted on 5.5.2016. However, the....

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....R submitted that there is no nexus between the input services and the output services of banking and financial services and therefore the authorities below have rightly disallowed the credit. 7. After considering the submissions made by both sides as well as perusal of records, I am convinced that panthal and shamiana services availed by the appellant is essential for promotion of banking and f....