2017 (11) TMI 295

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..... ent appeal has been filed by Revenue against impugned order dated 28.11.2008 passed by the Commissioner (A) whereby Commissioner (A) has allowed the appeal of the assessee and granted the refund on security and manpower recruitment services after holding them as input service. 2.   Briefly the facts of the present case are that the assessee is engaged in providing services under the cat .....

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..... contract, rent of furniture and Chartered Accountant Service on account of lack of nexus between the input service and export service. Aggrieved by the said order, the assessee filed appeal before the Commissioner (A), who allowed the claim with regard to security and manpower recruitment service. Being aggrieved by the said order, the Department has filed the present appeal. 3.   Heard .....

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..... hence the same are necessary for rendering the output service. In this regard, the relevant paragraph of impugned order is reproduced herein below: "However the appellants in their written submissions argued that the manpower recruitment service is involved for recruitment of best of professional required in the field. Further, the appellants stated for the business safety and security, security .....

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