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TMI Blog2016 (12) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and therefore fall in the definition of input service for which the appellant is entitled to refund but the appellant will have to satisfy the original authority by submitting the requisite documents that the said services were used in or in relation to the business - Appeal allowed - decided in favor of the assessee by way of remand. - E/27948 - 27949/2013-SM - Final Order No. 21116 - 21117/2016 / 2016 - Dated:- 10-11-2016 - Shri S. S. Garg, Judicial Member Shri S. Shivakumar, Advocate For the Appellant Shri Mohammed Yousuf, AR For the Respondent ORDER Per S. S. Garg The appellants have filed two appeals against the impugned order passed by the Commissioner (A) vide his order dated 16.7.2013 vide which the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -in-Original dated 30.11.2011. Aggrieved by the said order, the appellant filed appeal before the first appellate authority and first appellate authority while granting the refund for 4 input services vide his order dated 16.7.2013 rejected the refund for the following three services viz., management, maintenance and repair service, manpower recruitment or supply agency and business support services and also security agency services (in respect of appeal No. E/27949/2013). Aggrieved by the said order, appellant have filed the present appeals. 3. Heard the learned counsel for both the parties and perused the records. 4. Learned counsel for the appellant submitted that as far as input services viz., management, maintenance and repair se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady been decided in favour of the appellant by this Tribunal in the Final Order No.22070/2014 dated 21.11.2014 wherein this Tribunal relying upon the decision of the Hon ble High Court of Karnataka in the case of CCE, Bangalore vs. Biocon Ltd. 2014 (9) TMI 716 wherein the Hon ble High Court observed that if the assessee owns more than one unit and all the units are situated at one place, it would constitute a factory. 5. Further, as far as the business support service is concerned, the refund has been rejected on the ground that the documents are not in conformity with Rule 4A of the Service Tax Rules, 1994. No doubt the business support service also relates to the business operation and therefore fall in the definition of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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