TMI Blog2017 (5) TMI 764X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant - similar issue came before the Tribunal in the case of WNS Global Services [2016 (10) TMI 135 - CESTAT MUMBAI], where it was held that assessee are eligible for availment of CENVAT credit and the refund was sanctioned - refund allowed - decided in favor of appellant. - ST/22418/2014 - A/30611/2017 - Dated:- 2-5-2017 - Mr. M. V. Ravindran., Member (Judicial) Appearance Sh. Ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt orient unit registered with software agents part of India. It is the case of the appellant in respect of the refund claim of other refund except for these four services as also in respect of services which they had classified for Manpower Recruitment and Supply Agency services (description of invoice records storage charges) in the case of M/s. Iron Mountain India Pvt. Ltd. 5. Ld. Counsel dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s need to be gone into and view needs to be formed. He would bring to my notice as an example in the Business Support Service though the tax under business, the services rendered by the service provider indicates that it is for event management, translation and removing planks, debris etc., which are nowhere connected for the provision of exported services. 7. Considered the submissions and per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... milar view was expressed by this Bench in the case of Xilinx India Technology Services (P.) Ltd. (supra). 8. Since their Division Bench decision of WNS Global Services is on the same issue, respectfully following the same, I hold that the impugned order is unsustainable and liable to set aside. The impugned order is set aside, the appeal is allowed with consequential relief, if any (Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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