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Commissioner of Service Tax, Bangalore Versus July Systems And Technologies Pvt. Ltd.

2015 (12) TMI 815 - CESTAT BANGALORE

Denial of CENVAT Credit - there was no nexus between the input services and the output service provided by the respondent - Held that:- original authority considered each input service and came to the conclusion that out of the demand for ₹ 14, .....

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strangely, the learned Commissioner (A) considered the whole issue as a claim for refund made under Rule 5 of CENVAT Credit Rules and considered each and every input service and came to the conclusion that appellant is eligible for the refund and re .....

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set aside - Decided in favour of Revenue. - ST/27325/2013-SM - Dated:- 13-5-2015 - B S V Murthy, Member (T), J. For the Appellant : Mr PakshiRajan, Addl. Commissioner (AR) For the Respondent : None ORDER Per B S V Murthy Revenue is in appeal against .....

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Order-in-Original. 2. Nobody is present on behalf of the respondent. 3. Heard the learned AR. 4. In this case the show-cause notice has proposed to demand the CENVAT credit paid by the respondent on various services on the ground that there was no n .....

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