2022 (10) TMI 515

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....nod Kumar, Assistant Commissioner (AR) for the respondent ORDER This appeal lies against order-in-appeal no. PK/1015/ME/2018 dated 31st December 2018 of Commissioner of CGST & Central Excise (Appeals-II), Mumbai which has upheld the order of the original authority rejecting their claim for refund of Rs. 18,06,176/- under notification no. 27/2012-Central Excise Act, 1944 dated 18^th June 2012....

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.... It was submitted that description as 'clinical trial expenses' in several of the invoices was insufficient to conclude that they had rendered service within the ambit of rule 4 of Place of Provision of Services Rules, 2012. 3. Learned Authorised Representative contends that, in the agreements of the appellant with other entities in India, the definition of 'clinical trials' in their respective....

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....d Representative on the reference for constitution of a Larger Bench is not tenable as the very same precedent, which binds the bench making the reference till set aside, is binding to the extent of entertaining no reason to disagree. Moreover, the reference for constitution of the Larger Bench is only an interim order which does not bind coordinate benches. 5. It is seen from the records that ....

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....s Rules, 2012 is the providing of goods upon which service can be rendered. No records are available of such having been done and there is also no reference in the show cause notice to such. Accordingly, notwithstanding the submission of Learned Authorised Representative that the agreements should be subject to a fresh consideration by the original authority which amounts to permitting the scope o....