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TMI Blog2017 (12) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangalore office is working in connection with the business of the company and similarly, the appellant is eligible for the refund of ₹ 353/-, which was rejected towards bank charges/commission and postage for which the appellant has also produced the invoice. Appeal allowed - decided in favor of appellant. - E/23373/2014-SM - 22881/2017 - Dated:- 22-11-2017 - Shri SS Garg, Judicial Member Shri K Hariharan, CA, For the Appellant Dr. J. Harish, Deputy Commissioner(AR), For the Respondent ORDER Per: S.S Garg The present appeal is directed against the impugned order dt. 23/07/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id on telephone/mobile charges / internet charges pertaining to Bangalore office and ₹ 353/- paid towards bank charges / commission / postage has been rejected on the ground that the appellant did not produce invoices. The learned consultant further submitted that the service tax paid on BAS has been paid under reverse charge mechanism on marketing commission/technical/ financial product development etc. as recipient of imported services from Reitzel group of companies. He further submitted that all these services have been received by the appellant in connection with the business of the company. But the learned Commissioner(Appeals) has rejected the refund on these services by holding that these services appear to be more administrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olding the said services as input services, I hold that the appellant is eligible for refund of credit of ₹ 3,11,578/-. Further, denial of refund of ₹ 2,811/-, which was denied on account of the fact that the same pertains to Bangalore office is also wrong because the Bangalore office is working in connection with the business of the company and similarly, the appellant is eligible for the refund of ₹ 353/-, which was rejected towards bank charges/commission and postage for which the appellant has also produced the invoice. Therefore this rejection is also set aside. 6. In all, the impugned order is set aside and appeal of the appellant is allowed with consequential relief, if any. (Operative portion of the Order wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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