9911796707
TMI Blog2019 (1) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... . vs. CCE [2017 (1) TMI 840 - CESTAT ALLAHABAD] - Therefore, the rejection of refund on these services on account of lack of nexus is not sustainable - refund allowed. Outdoor Catering Services - Held that:- After the amendment, the input service specially excludes it from the definition of input service - refund cannot be allowed. Tea/Coffee Machine Maintenance - Held that:- The appellant did not press for this - refund rejected. The appeals are remanded back to the original authority for quantification and sanctioning of refund - appeal allowed by way of remand. - E/21285 - 21292/2018-SM - Final Order No. 20101-20108/2019 - Dated:- 28-1-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. Pradyumna G.H. Advocate For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to avail credit only in respect of courier services. Aggrieved by the said order, the appellants have filed these appeals insofar as the rejection of cash refund in respect of Gardening/Landscaping services; maintenance of tea and coffee machines; survey of land; design services; retainership free services. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order denied the refund on these input services only on the ground of lack of nexus, is not sustainable in law. The learned counsel referred to the definition of input service as amended from 1.4.2011 and submitted that even after the amendment in the definition of input services, the services on which refund has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat after the amendment, Outdoor Catering services has been specifically excluded from the definition of input service w.e.f. 1.4.2011. 4.4 With regard to Tea/Coffee Machine Maintenance Service is concerned, the learned counsel did not press for the refund of this amount on the input service. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record and the various decisions relied upon by the appellant, I find that as far as Gardening/Landscaping services, Design Services, Retainership Fee (Auditor Services) are concerned, they have been held to be input service by the decisions relied upon by the appellant cite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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