2013 (2) TMI 472

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..... ification report from the jurisdictional range officer and found that the impugned services have been “used by them in relation to the manufacture of the finished goods and also in the day-to-day activities like procurement of raw materials, production and quantity control, marketing and sale & export of the finished goods.” This finding of the original authority has not been rebutted in the groun .....

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..... order of the original authority sanctioning the claim as mentioned above. The Commissioner (Appeals) has upheld the order of the original authority and dismissed the appeal of the department. The department is in appeal against the concurrent findings of the authority below which are in favour of the assessee. The respondent filed cross objection No. CO/147/2010 but they have not claimed any relie .....

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..... . However, I find that the original authority has taken a verification report from the jurisdictional range officer and found that the impugned services have been used by them in relation to the manufacture of the finished goods and also in the day-to-day activities like procurement of raw materials, production and quantity control, marketing and sale export of the finished goods. This finding .....

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