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TMI Blog2017 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... ass a reasoned order after correcting the inconsistency as has been done by the original authority - appeal allowed by way of remand. - ST/21710/2016-SM - 22458/2017 - Dated:- 16-10-2017 - Shri S. S. Garg, Judicial Member Shri Deepak Kumar Jain B, For the Appellant Shri Naveen Kushalappa, Joint Commissioner (AR) For the Respondent ORDER Per : S. S. Garg The present appeal is directed against the impugned order dated 17.08.2016 vide which the Commissioner (Appeals) has disposed of eight appeals. The present appeal relates to the refund of cenvat credit on Event Management Service and also inconsistency in computation of amount eligible for refund. Briefly the facts of the present case are that the appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w as the same has been passed without considering the submissions of the appellant. He further submitted that the impugned order is contrary to the binding judicial precedent on the same issue. He further submitted that the impugned order is not a speaking order with respect to nexus of Event Management Services and incorrect application of export turnover ratio on balance of cenvat credit rather than net cenvat credit without affording appropriate reasoning under law. He further submitted that it has been consistently held by various Courts that it is not sufficient to give conclusions alone but it is necessary to give reasoning in support of the conclusions arrived at. For this he relied upon the decision in the case of Amruth Foods Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess development and growth of the company. The company incurs these expenses for events such as Technical Day Functions, Value Events which are organized to further the development of the employee and build upon the organizational values. These events result in betterment of the individual performance of the employee for the overall growth of the organization and the appellant also submitted the invoice. Learned consultant further submitted that the Event Management Service has a direct nexus as held by various decisions of the Tribunal and the High Court. He cited the following decision in support of his submissions: a) Endurance Technologies Pvt. Ltd. Vs. CCE, Aurangabad - 2013 (32) S.T.R. 95 (Tri.-Mum.) b) CST, Mumbai II Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Event Management Service in the present case is an 'input service' as is covered by various decisions relied upon by the appellant. Further I find that for the purpose of removing the inconsistency in the computation, I remand the case back to the original authority to pass a reasoned order after correcting the inconsistency as has been done by the original authority for the subsequent period, the orders of which have been placed on record. Therefore, I remand the case back to the original authority to pass a fresh order keeping in view the observation made above. The original authority will pass the de novo order within a period of two months from the date of receipt of the certified copy of the order. (Operative portion o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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