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M/s. Microsoft India (r&d) Pvt. Ltd., Versus CC, CE & ST, Hyderabad-IV

2017 (5) TMI 764 - CESTAT HYDERABAD

100% EOU - Refund claim - Advertising Agency Service - Business Auxiliary Services - Commercial Training and Coaching Service - and Chartered Accountancy Services - rejection on account of nexus - Held that: - the services are used in providing servi .....

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anctioned - 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. Rinkey Jassuja, Advocate for the Appellant Sh. Nagraj Naik, Deputy Commissioner (AR .....

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garding rejection of refund claim of the service tax paid on the input services during the period October, 2012 to December, 2012 n respect of four services i e Advertising Agency Service, Business Auxiliary Services, Commercial Training and Coaching .....

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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 .....

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ces (P) Ltd. [2016 (44) S.T.R. 129 (Tri. - Hyd )], she submits that the very same services were utilised by assessee in the two cases were exporters of services. It is also submitted that subsequently, the Deputy Commissioner for the period July 2015 .....

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he services on which CENVAT credit availed by the appellant is eligible, but to claim the refund under Rule 5 the nature of services need to be gone into and view needs to be formed. He would bring to my notice as an example in the Business Support S .....

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ered the submissions and perused the records. I find that there is no dispute to the fact that the appellant is 100% EOU and registered as such with the lower authorities. The services which were received by the appellant i.e. Advertising Agency Serv .....

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