9911796707
TMI Blog2012 (8) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... , Consultant for respondent [Order per: P. G. Chacko] : This application filed by the department (appellant) seeks stay of operation of the impugned order. After hearing both sides and considering their submissions, we are of the view that the appeal itself is fit for summary disposal. Accordingly, after rejecting the stay application, we proceed to deal with the appeal. 2. The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) and the latter granted relief to the former after recording findings to the effect that the input services in question satisfied the essentiality test and hence a nexus between them and the exported service stood established. The present appeal of the department is directed against the appellate Commissioner s decision. 3. The learned Additional Commissioner (AR), reiterating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for holding that these input services were essential/necessary for providing output service. After recording such findings, the learned Commissioner (Appeals) directed the lower authority to quantify the amount for refund to the respondent by following the procedure laid down by the Board in Circular No. 120/1/2010 dated 19.1.2010. In this decision of the learned Commissioner (Appeals), we have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y/necessity of each input service viz. rendering and export of output service. In the present appeal of the department, however, these findings are not under challenge. In this view of the matter, the second ground raised by the appellant also is not sustainable. 5. In the result, the appeal gets dismissed. Consequently, the benefit granted to the respondent by the lower appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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