TMI Blog2017 (4) TMI 1047X X X X Extracts X X X X X X X X Extracts X X X X ..... ng such services, they had engaged the service providers who have discharged service tax liability, of which cenvat credit has been availed - following the decision of the Tribunal in the case of AMP Capital Advisors India Pvt. Ltd. [2015 (6) TMI 122 - CESTAT MUMBAI] the impugned orders are correct - appeal rejected - decided against Revenue. - ST/S/92095 to 92099/17-Mum, ST/85117 to 85121/17-Mum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cus India Pvt. Ltd., while Arisaig Partners (India) Pvt. Ltd. is unrepresented. Shri M.P. Damle, Assistant Commissioner, appears for the Revenue. 5. The issue involved in all these appeals is regarding refund of cenvat credit of service tax on input services which are used for providing output services which are exported. 6. The first appellate authority has held in favour of the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices rendered by them are out of India. The Bench asked the learned DR whether any show cause notice was issued to the respondents on this account, to which his answer was in negative. In my considered view, when there is no show cause notice issued on a specific ground as sought to be taken by the DR, belated indulgence of the Tribunal for raising altogether a new ground of appeal is not proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 015 (40) STR 543. It is his submission that since identical issue has been already decided by the Tribunal in favour of the assessee, these appeals be rejected. 11. In rejoinder, learned departmental representative submits that the Revenue is in appeal against all these cases and the appeals are still pending in higher courts. 12. On consideration of the submissions made by both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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