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TMI Blog2016 (11) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the business of the appellant. Appeal allowed by way of remand by holding that the deemed exports are considered at par with the physical export and with regard to management, maintenance and repair service and project management consultancy, though in principle they fall in the definition of input service but for quantification purpose, the appellant is directed to appear before the original authority and produce the requisite documents for the purpose of quantification - The original authority is directed to dispose of the matter within a period of three months after affording an opportunity of hearing to the appellant and giving him an opportunity to produce the documents. - E/23120/2014-SM - Final Order No. 21113 / 2016 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing output service, and the claim attributable to the Inter Unit Transfer (IUT) clearances during the period to other EOUs, for which the details of the export by the recipient unit is not furnished amounting to ₹ 4,93,864/- vide Order-in-Original dated 29.3.2013. Aggrieved by the said order, the appellant filed appeal before the first appellate authority and the first appellate authority granted refund for four input services vide order dated 30.6.2014 and rejected the refund for four services viz., erection, commissioning or installation charges; legal consultancy service; management, maintenance and repair service; and project management consultancy service. The first appellate authority also concurred with the rejection of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered for the purpose of refund under Rule 5 of the CCR Rules but he submitted that in Order-in-Original in para 14 it has been observed by the original authority that the claimant s letter dated 15.3.2013 has furnished details in a statement showing the ultimate export of goods cleared on IUT basis by the claimant from the recipient 100% EOU incorporating details of export invoice, buyer name, product name, quantity and sale value, for the relevant period, raised by the said recipient 100% EOU, evidencing the final export of the goods received from the claimant which were further processed for export by the said 100% EOU. However, on detail scrutiny of the said particulars furnished, it is found that the unit has furnished details of furth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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