2013 (8) TMI 212

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..... enue appeal failed both on merits as well as on the ground of judicial discipline - the only ground taken by the Revenue for appealing is that this decision has not been accepted - the judicial discipline requires that the decision of the Tribunal in the case of CST vs. M/s. Convergys India Pvt. Ltd. (2009 (12) TMI 562 - CESTAT, NEW DELHI) required to be followed – appeal decided against the reve .....

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..... . and this decision has not been accepted by the Revenue and appealed against. 3. I have considered the submissions. I find that the refund has been allowed in respect of following services: (i) Clearing and Forwarding (ii) Professional Charges (iii) House Keeping (iv) Network Servicing (v) Calibration Charge (vi) AMC Charges (vii) Insurance (viii) Vehicle Hire Charge (ix) Fact .....

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..... input service and it is admitted fact that in respect of many services which are included in the definition there may not be direct nexus. In any case, the judicial discipline requires that the decision of the Tribunal in the case of CST vs. M/s. Convergys India Pvt. Ltd. is required to be followed. Both on merits as well as on the ground of judicial discipline, I find that appeal filed by the Rev .....

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