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M/s. Rearden Commerce India Private Limited Versus Commissioner of Service Tax Bangalore-Service Tax

2016 (2) TMI 256 - CESTAT BANGALORE

Refund claim for the unutilized CENVAT Credit - Export of Information Technology Software Services - Held that:- It is noted that after 1.4.2011, the words “in relation to business” have been removed. From the facts on record and the definition of “i .....

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judicating authority will examine the documents produced with reference to the quantum claimed as refund in case of “works contract service” by the appellant. - ST/2428/2012-SM, ST/2429/2012-SM - Final Order No. 20169-20170 / 2016 - Dated:- 27-1-2016 .....

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ection of refund claim of the CENVAT Credit for the following input services. (a) Business Support Services (b) Foreign Exchange Broking services (c) General Insurance Services (d) Outdoor Caterer Services (e) Works Contract Service. 3. Learned Chart .....

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ively, the refund claim for the unutilized CENVAT Credit has been rejected; the input services in question were utilized for the Information Technology Software Services which were exported by the appellant as an 100% Export Oriented Unit (EOU). He h .....

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equipments, etc., for exporting their output service. 3.1 The learned CA has cited the following decisions in support of their arguments. i. HCL Technologies Ltd. vs. CCE, Noida: [2015] 64 taxmann.com 279 (New Delhi - CESTAT). ii. M/s. Faurecia Inter .....

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(4) TMI 1122 - Karnataka High Court. 4. The learned AR appearing for the Revenue argues that the appellant has to prove the relationship of the input services through their documents then only their claim can be accepted. 5. After carefully consideri .....

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ut service during the period of May 2008 to March 2009, as existed then is given below: (l) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whe .....

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emises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, .....

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