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2015 (12) TMI 1010 - CESTAT BANGALORE

2015 (12) TMI 1010 - CESTAT BANGALORE - TMI - 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 the treatment of the service received as output service is only for the purpose of payment of service tax by the receiver and no other purpose. In view of the above, I find that the submissions by the appe .....

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ity - Decided in favour of assessee. - ST/2503/2011-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, Asst. Commissioner(AR) ORDER Per : B.S.V.MURTHY Appellant is a 100% EOU registered under STPI scheme. They registered for providing Information Technology Software Service(ITSS), Business Auxiliary Serv .....

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f unutilized credit has to be restricted to the 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 correct. It was submitted that appellant had not claimed the credit refund of tax paid on management, maintenance and repair service received by them under reverse charge mechanism. The total turnover of the a .....

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