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2017 (6) TMI 767 - AT - Service TaxCENVAT credit - input services - Management or Business Consultant's Service - Management, Maintenance or Repair Service - Commercial Training or Coaching Service - Custom House Agent's service - Security Agency's service - Held that: - all these services are in relation to the services provided by the appellant who are service providers of ITSS for export - There is no denial as to the fact that appellant had exported ITSS services by using these services in the premises as also that the service providers have paid the tax on the services - refund allowed - appeal allowed - decided in favor of appellant.
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