2026 (1) TMI 1287

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....laims, dated 26.03.2015, 30.06.2015, 30.09.2015, 31.12.2015 totally amounting to Rs. 23,95,35,337. Assistant Commissioner vide impugned order dated 20.12.2016 sanctioned a refund of Rs. 20,46,81,914 and rejected the balance amount of Rs. 3,48,53,423; on in appeal filed by the appellants, Commissioner (Appeals) has remanded the matter back to the original authority with the direction to decide the issue as per his findings in the impugned order. Hence, this appeal. 2. Shri Sameer Sood and Ms. Madhumita Singh, learned counsels for the appellant submits that Learned Assistant Commissioner held that the services, viz Event Management, Dry Cleaning, outdoor catering, Rent -a-Cab, health and fitness, Mandap keeper, club membership and cable op....

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....tax 472 (Tri. Bom) upheld 2024 (20) Centax 473 (Bom.) 4. Shri Aniram Meena and Ms. Amita Gupta Learned Authorized Representatives for the Revenue, reiterates the findings of the impugned orders and submits that most of the arguments taken by the appellants have not been discussed and findings have not been given by the Commissioner (Appeals); under the circumstances, it will be in the interest of justice that the matter be remanded to the Commissioner (Appeals) for a fresh consideration on the submissions made by the appellants. Learned Authorized Representative relies on the cases following: * Solar Industries India Ltd. 2022 (60) G.S.T.L. 216 (Bom.) * M/s CBRE South Asia Pvt. Ltd. in Service Tax Appeal 86 of 2015 CEST....

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....al pattern. What is an essential input service for one service provider may not be so for a different service provider. The nature of the services provided by the appellants need to be kept in mind. We find that learned Authority gives an impression, that all other services than Event Management services and Mandap Keeper services have no nexus with the output service, without going in to the elaborate submissions given by the appellants. 7. We find that Learned Commissioner finds as regards Event Management services and Mandap keeper services as follows. Thus, I observe that this aspect needs to be examined by the adjudicating authority to see whether sufficient nexus exists, and accordingly to decide the refund claim in questi....