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TMI Blog2016 (11) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... f CCR, 2004 and the department has not filed appeal against the same. In view of this situation, the impugned orders are liable to be set aside and I set aside the impugned orders by allowing all the three appeals with consequential relief, if any. - E/28339, 28340, 28341/2013-DB - Final Order No. 21058-21060 / 2016 - Dated:- 2-11-2016 - Shri S. S. Garg, Judicial Member Shri H.Y. Raju, Advocate For the Appellant Shri Mohammed Yousuf, AR For the Respondent ORDER Per S. S. Garg The appellant have filed three appeals and in all the three appeals identical issue is involved and therefore all the three appeals are being disposed of by this common order. Briefly the facts of the present case are that the appellant is enga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2010 signed by the jurisdictional range officer has allowed the refund of unutilised CENVAT credit in cash of service tax paid on input services. Aggrieved by the Orders-in-Original passed by the sanctioning authority, the department reviewed the Orders-in-Original by filing the appeals before Commissioner of Central Excise (Appeals), Bangalore on the ground that the adjudicating authority has sanctioned the refund without giving any finding on the usage of the said input services and the said inputs in the manufacture of final product. The said services are not at all input services in manufacturing of their final product and also on the ground that there is no documentary evidence to show that the said input services have been used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted that the learned Commissioner in all fairness appreciating the findings of the adjudicating authority and considering the OIA No.136/2009 dated 26.10.2009 in the appellant s own case for the earlier period sanctioned the refund on similar services which is also accepted by the department without filing the appeal, ought to have upheld the order of adjudicating authority and dismiss the appeal of the department. Further the learned counsel submitted that in respect of each input service and its utilisation in or in relation to the manufacture has relied upon the case laws which are mentioned below: Sl. No. Services Relied upon case laws 1 Telephone S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -MUM. 7 Repair and Maintenance (Machinery) * M/s. Castrol India Ltd. vs. CCE, Vapi: 2013 (291) E.L.T. 469 (Tri.-Ahmd.) * J.K. Sugar Ltd. vs. CCE, Meerut-II: 2012 (26) S.T.R. 391 (Tri.-Del.) 8 Security Service * M/s. MRF Ltd. vs. CCE ST (LTU), Chennai: 2013 (31) STR 689 (Tri.-Chennai) * M/s. Valco Industries Ltd. vs. CCE, Chandigarh: 2012 (28) S.T.R. 457 (Tri.-Del.) 9 Service (Sewage Water Treatment Plant) * CCE, Delhi-III vs. M/s. Minda Acoustics Ltd.: 2013-TIOL-894-CESTAT-DEL. * M/s.Ultra Tech Cement Ltd. vs. CCE, Na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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