9911796707
TMI Blog2012 (8) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the unutilised credit accumulated due to export of services – Commissioner (Appeals) allowed the refund of Cleaning activity, Security Agency, Courier charges, Repair & Maintenance, Cargo Handling, Commercial Training or coaching, Courier, Internet Telephone, Manpower Recruitment, Pager, Rent a cab operator, Telephone, Chartered Accountants, Clearing & Forwarding Agents, Outdoor cate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice and Business Auxiliary Service and are paying service tax on the said services. In addition, they also paid service tax on services received by them under the category of Online Information and Data and other services in terms of Section 66A of the Finance Act, 1994. 4.1 They preferred a refund claim of Rs. 2,35,614/- relating to July 2007 under Notification No. 5/2006-NT dated 14.3.2006 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal by the party, the Commissioner (Appeals) has allowed the refund of all those services except Air Travel Agent service . Accordingly, he directed the original authority to grant consequential relief to the assessee on submission of Chartered Accountant s certificate. 5. The department has challenged the order of the Commissioner (Appeals) mainly on the ground that the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner s (Appeals) order is a remand order. In view of the above, the grounds raised by the department challenging the order of the Commissioner (Appeals) are not valid and the decision of the Hon ble Supreme Court in the case of MIL India Ltd. (supra) does not applicable to the facts of the present case. Further, I find that the original authority has already implemented the order of the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
