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TMI Blog2018 (2) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned Order-in-Appeal which relates to inclusion of cost of medical examination and test reports received by the appellant from LIC ordered to be included in the taxable value since, the same not subject matter of litigation in the present case - appeal allowed. - ST/70273/2017-ST[SM] - A/70030/2018-SM[BR] - Dated:- 28-12-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Rajesh Chhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be refunded to them. They were issued with a show cause notice dated 07.01.2016 proposing to reject the claim. The claim was rejected through Order-in-Original No. 206/R/AC/N-I/2015-16 dated 22.03.2016. The Original Authority has held that once the appellant had accepted audit objection and debited the amount, they are not liable for refund. Aggrieved by the said order appellant preferred appeal b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings. 4. Heard the learned AR who has agreed that value of taxable service was not the subject matter of proceedings. 5. Having considered the submissions from both sides and on perusal of record, I uphold the finding by the learned Commissioner (Appeals) that sub Rule (3) of Rule 6 of Cenvat Credit Rules, 2004 was not applicable in the present case. However, I deleted that part from the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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