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TMI Blog2014 (7) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... Data Card. Video Conferences, Outsourcing, Housekeeping, Courier, Ancedent charges, Foreign outsourcing, Profession charges, Web conference and vendor charges on the ground that these activities are not relating to business. I find that the Tribunal by [2014 (5) TMI 541 - CESTAT CHENNAI], in the appellant’s own case, dismissed the Revenue’s appeals on the ground that Revenue has not placed any ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms before deciding the case. - Matter remanded back - Decided in favour of assessee. - ST/40101 to 40117/2014 - Final Order Nos. 40215 to 40231/2014 - Dated:- 3-3-2014 - Shri P.K. Das, J. For the Appellant : Shri S. Ramachandran, Consultant For the Respondent : Shri M. Rammohan Rao, DC (AR) JUDGEMENT A common issue involved in these appeals and therefore all are taken up t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority sanctioned the refund claims under Rule 5 of CENVAT Credit Rules, 2004 r/w Section 11B of the Central Excise Act, 1944 to be paid in cash and a small amount was rejected. Revenue filed appeals before the Commissioner (Appeals). By the impugned order, the Commissioner (Appeals) disposed of the Revenues appeals insofar as refund of service tax on security service, advertisement service, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue s appeals on the ground that Revenue has not placed any material to prove that the above services were not used in relation to output service. In the said order, the Commissioner (Appeals) discussed the use of the services item-wise elaborately. In the present case, the Commissioner (Appeals) merely mentioned the name of the services and observed that the same cannot be stretched to portra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are also directed to produce the details of the use of the service item-wise at the time of hearing. All the appeals are allowed by way of remand. Needless to say that the Commissioner (Appeals) shall give a proper opportunity of hearing before passing the order. The stay applications are also disposed of accordingly. (Dictated and pronounced in open court) - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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