2017 (3) TMI 305

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent ORDER The above appeal is filed against the rejection of refund. Appellants are engaged in the provision of Consulting Engineer Services and Information Technology Software Services which are exported outside India. They are 100% EOU registered with the Service Tax Department. The appellants filed a refund claim for the period October 2012 to December 2012 for refund of the unutilise .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n respect of this service. Nature of services as well as the amount involved as tabulated by the appellant is given as under:- Nature of input service Amount of refund Management or business Consultant Services Rs. 1,61,858 Chartered Accountant Services Rs. 1,48,245 Renting of  Immovable Property Services Rs. 1,43,399 Commercial Training or Coaching Services Rs. 1,55,015 Manpow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thereof, following the said judgment and the settled legal principles of law, I hold that the rejection of refund is unsustainable. The impugned order to the extent of disallowing credit/refund to the tune of Rs. 7,10,484/- is set aside. I hold that appellant is eligible for refund of this amount. The appeal is thus partly allowed in above terms with consequential reliefs, if any. (Order pronoun .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X