2016 (6) TMI 678

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..... to 01/04/2011) when the definition of input services had a wide ambit as it included the words activities relating to business. The services listed in the table have been held to be eligible for credit/refund during the relevant period - Refund allowed - Decided in favor of assessee. - Appeal No. ST/25805/2013 - Final Order No.A/30160/2016 - Dated:- 4-2-2016 - Ms. Sulekha Beevi, C.S., Member(Ju .....

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..... before the Commissioner(Appeals) who upheld the rejection with regard to some services. With regard to certain services, the Commissioner(Appeals) directed the lower authority to consider the matter afresh after giving adequate opportunity to appellants. Being aggrieved the appellants have preferred the present appeal. 3. On behalf of the appellant, the learned counsel has furnished the detail .....

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..... ercial Training and Coaching Center Services 20,137 Travel related services 96,374 Clearing Forwarding Agency Services 206 Chartered Accountants Services 46,062 Club or Association Services 11,845 Business Au .....

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..... une-III [2009(242) ELT 168 (Bom.)]. In the appellants own case for a different period, this Tribunal has allowed the appeal (ST/28293/2013 by order dt. 19/01/2016). No other points were argued by either side. 5. In view thereof, I hold that rejection of refund is not sustainable. The impugned order is set aside and the appeal is allowed with consequential reliefs, if any. ( Operative part of .....

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