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TMI Blog2019 (7) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... - 19-6-2019 - MR. S.S GARG, JUDICIAL MEMBER Shri. Ramesh Cherian John, Advocate For the Appellant Shri. Gopakumar, Joint Commissioner (AR) For the Respondent ORDER Per: S.S GARG After condoning the delay of 78 days in both the appeals, I proceed to decide both the appeals together since the issue involved in both the cases is in a narrow compass. The details of the appeals are as under: Sl. No. Appeal No. Order-in-Appeal No. Service Tax (Rs.) Penalty (Rs.) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... read with Section 78 of Chapter V of the Finance Act, 1994 for contravention of the provisions of the said Act with intent to evade payment of service tax. After due process of law, the lower adjudicating authority confirmed the demand along with interest and imposed penalties as proposed in the demand notice. Aggrieved by the Order-in-Original, the appellant filed appeal before the Commissioner who rejected the said appeal and upheld the Order-in-Original. Hence the present appeals. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned orders are not sustainable in law as the same have been passed without considering the facts and the law. He furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h do not fall in the definition of input service . He further submitted that the appellant could not produce evidence to show direct nexus in respect of various services rendered and the input service credit taken. He further submitted that as per the impugned order the Commissioner (Appeals) has observed that no correlation can be done to establish that the output service utilized are in fact utilized for their registered output service i.e rendering of Immovable Property Service and at the registered premises viz. Cochin. 5. After considering the submissions of both the parties and perusal of the material on record, I find that on an identical issue, this Tribunal vide its Final Order No. 23224/2017 dated 18.12.2017 remand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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