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TMI Blog2017 (11) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the output service - In view of the well-reasoned order passed by the Commissioner (A), I find no infirmity in the impugned order - appeal dismissed - decided against Revenue. - ST/339/2009-SM - Final Order No. 22020/2017 - Dated:- 11-9-2017 - Shri S.S Garg, Judicial Member Mr. Parasivamurthy, AR - For the Appellant None - For the Respondent ORDER Per : S.S Garg Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how-cause notice dated 23.1.2008 was issued to the respondent for denying the said refund. Thereafter, after following the due process of law, the Deputy Commissioner vide Order-in-Original dated 26.5.2008 partially allowed the refund with regard to few input services and rejected the refund on input services viz., manpower recruitment and security services, housekeeping service, annual maintenanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een fulfilled for claiming the refund. He further submitted that the credit attributable to security agency service and manpower recruitment service are not related to the export of service rendered by the assessee. 5. After hearing learned AR and perusal of the impugned order, I find that the learned Commissioner (A) has considered both these services as input services, hence the same are ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er authority rejected the claim with respect to the impugned above three input services as there is no relation between the input and output services without adducing any evidence, which is not justified. 6. In view of the well-reasoned order passed by the Commissioner (A), I find no infirmity in the impugned order, which is upheld by dismissing the appeal filed by the Revenue. (Operativ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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