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Exfo Electro-Optical Engineering (I) P. Ltd. Versus Commr. of C. Ex., Pune-III

2015 (4) TMI 1068 - CESTAT MUMBAI

Revision of refund claim - IT enabled Services- Appellant provided IT services which were exported and was eligible to avail Cenvat credit and claim the refund of the service tax paid by the service provider if it remains unutilised but the services .....

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he output services which is provided by the appellant i.e. IT enabled service. Also the output services which are provided by them is from their registered premises and that has got centralised accounting system. Subsequently, the appellant has regis .....

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is eligible for the refund of the amount lying unutilised. Therefore, refund claim is revisable. - Decided in favour of appellant - ST/696/2011-Mum - Final Order No. A/937/2015-WZB/SMB - Dated:- 13-4-2015 - Shri M.V. Ravindran, Member (J) None, for t .....

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e third time, I take up the appeal in the absence of representation from the assessee. 3. Heard the ld. Departmental Representative and perused the records. 4. On perusal of the record, it transpires that the appeal is directed towards revi .....

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es of which Cenvat credit was availed by the appellant were received at the premises which were not registered with the department and the appellant is unable to evidence that the activities conducted were in relation to the output services performed .....

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rovider if it remains unutilised. The only dispute in the case in hand is regarding the services rendered by the service provider is in the premises for which registration was not granted to the appellant. 6. I find the service which was rendere .....

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