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M/s. Virtusa India Pvt. Ltd. Versus CCE, Hyderabad

2016 (6) TMI 681 - CESTAT HYDERABAD

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 .....

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nsurance Services and Supply of Tangible Goods Services.- Rule 5 of CENVAT Credit Rules 2004 read with Notification No.5/2006-CE(NT) dated 14/03/2006 - Held that:- in the appellant’s own case for different period, this Tribunal vide has allowed refun .....

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wing 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., Me .....

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s are engaged in providing taxable services under the category Information Technology Software Services which are exported. The appellant is an EOU registered under STPI scheme. They filed a refund claim for the period April 2009 to June 2009 for an .....

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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 sanctio .....

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herein, the Commissioner(Appeals) upheld the rejection of refund and dismissed the appeal. Being aggrieved, the appellant is before the Tribunal. 4. I have heard the submissions made by either side. At the outset, it has to be stated that the period .....

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nagement 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 S .....

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