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TMI Blog2016 (12) TMI 1449X X X X Extracts X X X X X X X X Extracts X X X X ..... -SM, E/20940/2015-SM, E/20941/2015-SM, E/20942/2015-SM - Final Order No. 21423-21426 / 2016 - Dated:- 19-12-2016 - Shri S. S. Garg, Judicial Member Shri Murali, Advocate For the Appellant Mr. Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The appellant has filed four appeals against the impugned order dated 20.1.2015 vide which the Commissioner (A) disposed of four appeals against the Orders-in-Original. The issue involved in all the four appeal is identical, therefore, all the four appeals are being disposed of by the common order. 2. Briefly the facts of the case are that the appellant is engaged in providing taxable services such as Business Auxiliary Service, Consultancy Engineering, IT enabled ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to sanction refund for eligible services after due verification of the documents and production of CA certificate. The Commissioner (A) in the impugned order however disallowed refund of input service credit such as IT software service, Business Support Service, Management consultancy service, legal consultancy service, technical testing and analysis service and with regard to other services, the Commissioner (A) has allowed the refund of CENVAT credit. Aggrieved by that portion of the order denying refund in respect of above cited services, the appellant has filed the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o essential for the appellant s business and has direct nexus with the output service. 4.3 Similarly with regard to Legal Consultancy Service , the counsel submitted that the appellant during the course of business activity have to comply with various statutory formalities, legal requirements and to observe procedures, maintain records under various statutes and for that they have to seek advice of the legal experts, therefore this service also falls in the definition of input service . 4.4 Similarly, he submitted that Business Support Service and Technical Testing and Analysis Service are essential for running the business of the company. In support of his submissions, he relied upon the following authorities. (i) Shell India Mar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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