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Nuance Transcription Services India Pvt. Ltd. (Formerly Known as M/s. Focus MT India Pvt. Ltd.) Versus Commissioner of Service Tax Bangalore

2015 (11) TMI 679 - CESTAT BANGALORE

Denial of refund claim - CENVAT Credit - eligible input services - premises or the office was not registered earlier - Held that:- In Very same issue in [2015 (11) TMI 678 - CESTAT BANGALORE] & [2012 (7) TMI 601 - CESTAT, BANGALORE], this Tribunal ha .....

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provides that services used in relation to setting up, modernization, renovation or repair of a factory or premises of provider of output services are input services. Without premises, we cannot imagine provision of service. Therefore the credit of s .....

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lalka, CA For the Respondent : Mr. Mohd Yusuf, AR ORDER Per: B.S.V. MURTHY The appellant filed a refund claim for ₹ 15,04,439/- (Rupees Fifteen Lakhs Four Thousand Four Hundred and Thirty Nine only) out of which ₹ 10,70,717/- (Rupees Ten .....

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- (Rupees Five Lakhs Eighty Two Thousand Two Hundred and Twelve only). Hence the assessee is in appeal. 2. The learned CA submits that in respect of the very same appellant for different periods, this Tribunal has already taken a view that the credit .....

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re not registered. He also submitted that the issue is covered by the decision of the Honble High Court of Karnataka in the case of mPortal India Wireless Solutions Pvt. Ltd. Vs. CST, Bangalore [2011-TIOL-928-HC-KAR-ST]. An amount of ₹ 1.15 la .....

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