2014 (1) TMI 41

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..... ith the output service - Commissioner (Appeals) is not consistent in deciding the issue of eligibility of credit/refund in respect of Professional Charges and matter needs to be remanded back to Commissioner (Appeals) - Decided in favour of assessee. - Service Tax Appeal No.4033 of 2012-SM - Final Order No. 56780/2013 - Dated:- 21-6-2013 - Sahab Singh, J. For the Appellant : Shri Hemant Baj .....

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..... wed the claim of Rs.3,44,79,515/- and rejected the rest of the claim. Adjudicating authority has rejected the claim on services mentioned below :- (i) Gardening within office premises. - ( Rs.911) (ii) Pest Management Services. - (Rs.2,536/-) (iii) Professional Charges. - (Rs.3,78,525/-) (iv) Video Tape Production. .....

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..... finding in para 4.9 and 4.10 in the Order-in-Appeal dated 27.6.2012. I find the Commissioner (Appeals) is not consistent in deciding the issue of eligibility of credit/refund in respect of Professional Charges and matter needs to be remanded back to Commissioner (Appeals). 5. As regards, other services like Gardening Services, Pest Control, Video Tape and Logistic services, appellants have subm .....

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