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2015 (4) TMI 1068 - CESTAT MUMBAI

2015 (4) TMI 1068 - CESTAT MUMBAI - 2016 (41) S.T.R. 65 (Tri. - 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 rendered by the service provider is in the premises for which registration was not granted to the appellant - Held that: The service which was rendered and on which the Cenvat .....

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s eligible to avail input service credit and having exported the services 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 the Appellant. Shri B. Kumar Iyer, AR, for the Respondent. ORDER This appeal is directed against Order-in-Appeal No. PIII/RS/ 256/2011, dated 14-9-2011. 2. None appeared on .....

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ses of the appellant. Both the lower authorities have held that the services 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 by him. 5. I find that it is undisputed as to the fact that appellant has provided IT services which are exported; it is to be noted that appellant is eligible to avail C .....

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