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TMI Blog2018 (7) TMI 1838X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The undisputed fact is that the Air Travel Agents Service was used mainly for the employees of the appellant to travel for the appellant’s business purposes, which has a direct nexus between the input services and the services exported by the appellant since such travels were made by the employees on projects, assignments, etc., undertaken by the appellant for its business purposes - R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services used for providing such export service. Vide Order in Original No. 281/2016 dt. 30.04.2016, the adjudicating authority allowed the refund claim except to an extent of ₹ 89,344/- on the ground that this amount pertained to Air Travel Services which, according to the AA, was an ineligible input service under the amended Rule 2(l) of CCR, 2004. Aggrieved by the disallowance, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the findings of the Ld. Commissioner (Appeals) was clearly wrong as he has not appreciated the pleadings vis- -vis the documentary evidences submitted by the appellant substantiating its claim. This fact, according to the Ld. Counsel, was very much crucial, which was not available in the case laws relied upon by the Ld. Commissioner (Appeals). 3. Per contra, Ld. Department Representative (DR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td.Vs. Commissioner of C. Ex., Bangalore - 2013 (31) S.T.R. 441 (Tri. Bang.) Goodluck Steel Tubes Ltd. Vs. Commissioner of C. Ex. Noida - 2013 (32) S.T.R. 123 (Tri. Del.) and Robert Bosch Engg. Business Solutions Ltd. Vs. C.C.E. S.T., Bangalore- LTU - 2017 (51) S.T.R. 329 (Tri. Bang.). 5. Accordingly, I set aside the impugned order and allow the appeal with consequential relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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