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2023 (5) TMI 335 - CESTAT MUMBAIRefund of CENVAT Credit - Business Auxiliary Service - export of service - denial of benefit of refund, holding that the appellants have not exported the technical service namely, Technical Testing Service, and accordingly, no refund benefit shall be available in respect of the service tax paid on the input services - period of dispute in the present case is prior to June, 2012 - HELD THAT:- An entirely identical issue for the earlier period in appellant’s own case came before this Tribunal and Tribunal in M/S PPD PHARMACEUTICAL DEVELOPMENT (I) PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI- (VICE-VERSA) [2016 (12) TMI 1234 - CESTAT MUMBAI] had allowed the appeals in favour of the appellants by relying upon the judgement of Hon’ble Bombay High Court in the case of COMMISSIONER OF SERVICE TAX, MUMBAI-III VERSUS M/S. SGS INDIA PVT. LTD. [2014 (5) TMI 105 - BOMBAY HIGH COURT]. On a query from the Bench as to whether the said order of the Hon’ble High Court has been further appealed against by Revenue, learned Authorised Representative submitted that he has no knowledge regarding filing of further appeal before the Hon’ble Apex Court. Since the issue arising out of the present dispute is no more open for any debate in view of the judgement THE COMMISSIONER OF SERVICE TAX-V VERSUS M/S. PPD PHARMACEUTICALS DEVELOPMENT (I) PVT. LTD. [2018 (8) TMI 1692 - BOMBAY HIGH COURT] in the case of appellants themselves, where the issue is entirely identical to that of the issue involved in the present case, there is justification to concur the views expressed by the learned Commissioner (Appeals), for a decision contrary to the orders passed by both this Tribunal as well as by the Hon’ble Bombay High Court. There are no merits in the impugned orders, insofar as the adjudged demands were confirmed against the appellants - appeal allowed.
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