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TMI Blog2015 (12) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the case of Tata Consultancy Services Ltd. Vs. CCE (LTU), Mumbai [2012 (8) TMI 500 - CESTAT, MUMBAI]. - In the case of Tata Consultancy Services the Tribunal had taken the view that once the Approval Committee which has the Commissioner of Customs also as a Member issues certificate that services received by the assessee are in relation to their authorized operations, subsequently a contradi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original. She submits that in all the cases the issues involved are the same. Therefore she submits that the Tribunal may pass a common order rather than hearing each appeal separately. She also submits one more appeal has been listed tomorrow and the remaining 6 are yet to be listed. Out of the remaining 6 appeals, in the case of one appeal, the appeal cannot be considered by the Single Member Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich refund of tax paid has been claimed were in the list of approved services by the Approval Committee, in the absence of use of the same for specified purposes refund cannot be given according to the Revenue. Portion of the claims has also been rejected on the ground that Notification No. 15/2009-ST dated 20.05.2009 has provided unconditional exemption to the services wholly consumed within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ef. The learned AR also agrees that the issues involved were same. 5. While rendering the decision in favour of the appellant in that case, the Tribunal had relied upon the decision in the case of Tata Consultancy Services Ltd. Vs. CCE (LTU), Mumbai [2013 (29) S.T.R. 393 (Tri.-Mumbai)]. 6. In the case of Tata Consultancy Services the Tribunal had taken the view that once the Approval Committ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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