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2022 (3) TMI 193 - CESTAT BANGALORERefund of CENVAT Credit - export of services - Consulting Engineering Services or Information Technology Software Services - applicability of Circular No.62/11/2003 dated 21.8.2003 CBEC - HELD THAT:- The issue is no longer res integra having been decided in favour of the appellants by Tribunal for the past periods in M/S. INGERSOLL RAND TECHNOLOGIES AND SERVICES PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX BANGALORE SERVICE TAX- I [2019 (11) TMI 1070 - CESTAT BANGALORE] and by the Department itself in a subsequent period in the case of appellant themselves, nothing survives in the impugned order. Appeal allowed.
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