2017 (1) TMI 1391

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ve been subject matter of analysis in various judgments of the High Courts as well as Tribunal and it has been held that the said services qualify as input services - refund allowed - decided in favor of assessee. - Appeal No. ST/21726/2014 - Final Order No. A/30101/2017 - Dated:- 18-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Rahul Binani, Consultant for the Appellant. Sh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Consulting Engineer Services 8,763 Courier Services 2,439 General Insurance Service 626 Information Technology Software Services 2,83,663 Legal Consultancy Services 14,935 Management or Business Consultanc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ess of providing output services. He submitted that authorities below have erred in relying upon the judgment laid in Maruti Suziki Ltd., to reject the refund stating the reason that input services do not have nexus with output services. That most of the services fall within the includes part of the definition. 3. Against this Ld. AR reiterated the findings in the impugned order. 4. I have .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X