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TMI Blog2023 (11) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... s - nexus with the output services - Information Technology services Information Technology Enables services (IT ITES) - HELD THAT:- The proceedings under Rule 14 and Rule 5 of CCR are similar in nature. Further, taking into notice the Order of the Commissioner (Appeals) dated 18.09.2017, it is found that the issue involved in these Appeals has been already adjudicated in detail and allowed in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Appellant, who is provider of output services under the head 'Information Technology services' & 'Information Technology Enables services' (IT & ITES) were disallowed under Rule 14 of CCR. The input services, inter alia, are as follows: Appeal No. ST/22145/2015: S.No. Input service category Service Tax 2010-11 2011-12 1 Advertising Agency's service 9,93,258/- 80,217/- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Agent's service 4,38,953/- 4,65,744/- 6 Insurance services 58,46,244/- 5,81,947/- 7 Management Consultant's services 2,70,93,039/- 1,87,34,261/- 8 Professional services 0 47,15,424/- Total 5,33,62,354/- 5,14,40,908/- 4. Learned Counsel appearing for the Appellant, assailing the Impugned Orders, submits that similar issue was also involved in the refund proceedings under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el Agent service, Architect service, etc., and have recorded the finding that in the adjudication proceedings, such disallowances were made arbitrarily as a result of inadequate effort to determine justifiably the eligibility or otherwise of the credit of tax on the input services in dispute. Considering the nature of activity and relevancy and also considering various judicial rulings, the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) dated 18.09.2017 (supra), we find that the issue involved in these Appeals has been already adjudicated in detail and allowed in favour of the Appellants. This Order of the Commissioner (Appeals) also includes the period of dispute in the present Appeals. 8. Accordingly, in view of our observations and findings, we allow these Appeals and set aside the Impugned Orders. The Appellant shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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