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TMI Blog2016 (11) TMI 1422X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - the issues are no longer res integra and has been decided in favour of the appellant by this Tribunal in the cases, where the refund has been allowed on various services - appeal allowed - decided in favor of appellant. - E/27950 27951/2013-SM - 21083-21084/2016 - Dated:- 8-11-2016 - S. S. Garg (Judicial Member) For the Appellant : S. Shivakumar, Advocate For the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/11-R dated 18.11.2011 No.341/2013-CE dated 18.7.2013 E/27951/2013 Apr.-Jun. 2010 Rs.1,10,425/- No.366/11-R dated 23.11.2011 No.342/2013-CE dated 18.7.2013 2. Briefly the facts of the present case are that the appellant being a 100% EOU manufacturing fine organic compounds issued wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate authority vide his order dated 18.7.2013 rejected the refund on 5 input services and allowed the refund with regard to certain services as stated in the impugned orders. The input services for which the Commissioner (A) has rejected the refund are: i. Business Support Service ii. Maintenance, Management and Repair Service iii. Manpower Recruitment or Supply Agency iv. Practising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are concerned, the refund has been allowed in the appellants own case by the decision of this Tribunal in Final Order No.26617-26629/2013 dated 26.9.2013. He also submitted that with regard to the other four services, the refund was denied on account of the fact that the input services were received in the other plot which is situated within the premises. He submitted that this issue has also been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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