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2017 (5) TMI 764 - CESTAT HYDERABAD

2017 (5) TMI 764 - CESTAT HYDERABAD - TMI - 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 services which were exported by the appellant - 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 ava .....

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t falls for consideration in this case is regarding 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 Service, and Chartered Accountancy Services. 4. It is the case of the appellant that these services were consumed by them for rendering output services which are exported by them they being export orient u .....

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in the case of Xilinx India Technology Services (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 to September 2015 granted refund of service tax paid by service provider on these four services and produces a copy of Order-in-Original No. 316/2013 (R) ST dated 27.12.2013. 6. Ld. Departmental Representa .....

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