2013 (2) TMI 382

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..... ls arise in a common issue and are directed against order in appeal No.102 to 106/2011(Ahd-III)KCG/Commr.(A)/Ahd, dt.05.07.11.   2. Shorn of any unnecessary details, the issue involved in this case is rejection of refund claim filed by the appellant of the service tax paid by them on the input services which were utilised for providing of output services under the Information Technology Soft .....

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..... ces etc. on which objection was raised. To that extent, I find that the first appellate authority having held in the favour of the assessee and as on today; there being no appeal from Revenue, the impugned order to that extent is upheld.   5. As regards the rejection of refund claim on other two grounds i.e. non production of documentary evidence and non production of certificate of the char .....

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