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DST Wordwide Services India Pvt Ltd Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad-II

2015 (12) TMI 1010 - CESTAT BANGALORE

Refund claim - Information Technology Software Service(ITSS), Business Auxiliary Service(BAS) and Business Support Services(BSS) - nexus between the input and output services - Held that:- The bar imposed for availing credit would clearly show that t .....

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the purpose of calculating admissible refund are correct. - As regards nexus in respect of different services, the learned counsel relied upon several decisions to submit that appellant is eligible. Since the matter has to be remanded in any case to .....

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/2011-SM, ST/2504/2011-SM - Final Order No. 21123-21124 / 2015 - Dated:- 16-4-2015 - SHRI B.S.V.Murthy, Technical Member For the Petitioner : Shri L.S. Karthikeyan, Advocate, V. Lakshmikumaran & V. Sridharan For the Respondent : Shri S. Ilangovan .....

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he services are exported to DST Worldwide Services, LLC, USA in terms of a service agreement and to DST Global Solutions Group Services Ltd. in terms of another service agreement. Portion of two refund claims filed by the appellants for the period fr .....

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e proportion of export turnover to the total turnover. 2. The first submission made by the learned counsel was that the rejection of value pertaining to maintenance and service imported by the appellant for calculating the total turnover is not corre .....

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; 19,40,31,076/- and they did not have any domestic turnover. Therefore the appellants total turnover should have been taken as equal to the export turnover and they had declared only this turnover. Inclusion of amount of service consideration in re .....

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only for the purpose of account of service tax in the capacity of receiver and it cannot be taken as their turnover. The appellants relied upon the Boards letter F.No.B1/4/2006-TRU dt. 19/04/2006. In that reference, it was stated that all legal fic .....

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d received in India shall not be treated as output services for the purpose of availing credit of duty of excise paid on any input or service tax paid on any input services under CENVAT Credit Rules, 2004. The bar imposed for availing credit would cl .....

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