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2016 (6) TMI 681 - CESTAT HYDERABAD

2016 (6) TMI 681 - CESTAT HYDERABAD - TMI - Refund claim - Period of limitation - Export of Information Technology Software Services - Service tax paid on various input services viz. Renting of Immovable Property Services, Management Business Consultant Services, Manpower Recruitment or Supply Agency’s Services, Rent-a-cab Services, Works contract / Management, Maintenance and Repair Services, Cleaning Services, Club or Association Services, Banking and Other Financial Services, Outdoor Catering .....

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- ALLAHABAD HIGH COURT]. Therefore, by following the ratio laid in the above judgments, I hold that appellant is eligible for refund of the above services. - Decided in favour of appellant with consequential relief - ST/28293/2013 - A/30315/2016 - Dated:- 5-4-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri S. Thirumalai, Advocate for the appellant Shri Rajesh Jacob, Assistant Commissioner(AR) for the respondent ORDER The appellant is aggrieved by the rejection of refund of service tax paid .....

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/03/2006. 3. The original authority rejected the claim stating that the claim is time barred. The appellants filed appeal and vide order dated 29/02/2012, the Commissioner(Appeals) directed the lower authority to examine afresh the entire issue. Pursuant to this, the original authority sanctioned refund of ₹ 32,72,601/- and disallowed refund of ₹ 7,08,803/- on the ground that there is no nexus between input service and output service exported. The appellant filed appeal before the Co .....

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