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TMI Blog2011 (1) TMI 692X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision. The perusal and analysis of the entire materials required for the purpose of appropriate decision on the dispute has to precede the actual decision - Appeal is allowed by way of remand to Commissioner (Appeals) - 1628/2010 - 52/2011 - Dated:- 7-1-2011 - R M S Khandeparkar, Rakesh Kumar, JJ. For Appellant : Shri Niranjan Babu, SDR For Respondent : Shri Harish Putti, Adv. Per: R M S Khandeparkar: Heard the SDR for the appellant and the Advocate for the respondent. 2. This appeal arises from Order dated 13 th April 2010 passed by the Commissioner (Appeals), Bangalore . By the impugned order, the Commissioner (Appeals) has modified the order passed by the Assistant Commissioner on 31st October, 2008 bearing O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the instant case, the assessee is providing output service of Consulting Engineer for which Telecommunication service, Maintenance and repair service of computers and Courier service appears to be used for providing the said out put service because for providing Consultation, these services are essential. However, the assessee is claiming refund of maintenance and repair of all machineries including computers and there is no bifurcation or segregation of the input services used for this service. Hence the credit taken on this input service is not eligible. All the other services have no direct connection and not essential for providing the output service. As far as import of services are concerned, Commercial Training Coaching service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the order thus: ORDER "I modify the two orders in original No. 204/08 and 205/08 both dated 13.1.09 passed by the Asst. Commissioner of Service Tax, II Division, Service Tax Commissionerate, Bangalore and allow refund of credit in respect of the remaining services excepting (i) convention service, (ii) event management service and (iii) health and fitness service (subject to production of a certificate from the Chartered Accountants as per circular No. 120/1/2010 dated 19.1.2010)" 7. A plain reading of the order passed by the lower authority discloses that it had rejected the claim to the extent of Rs. 25,23,553/- on the ground that the same was not related to the input services utilized by the appellant in relation to the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices about the co-relation and the nexus between the inputs/input services and the exports. The exporters are also advised to provide a duly certified list of invoices. The departmental officers are only required to make a basic scrutiny of the documents and, if found in order, sanction the refund within one month. The reports from the field show that this has improved the process of grant of refund considerably. It has, therefore, been decided that similar scheme should be followed for refund of CENVAT credit under notification No. 5/2006-CE(NT). The procedure prescribed herein should be followed in all cases including the pending claims with immediate effect." 9. Undoubtedly, the Circular deals with the procedure, which the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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