TMI Blog2018 (6) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... and is not to be considered as in or in relation to the business of the assessee - Held that:- The argument on behalf of Revenue in the grounds of appeal is without any merits as similar / identical issue of various other appellants and respondents was considered by the Division Bench of this Tribunal in the case of Commissioner of Service Tax. V. WNS Global Services [2016 (10) TMI 135 - CESTAT MU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of merits accordingly, the stay petitions are disposed of. 3. On perusal of records, I find that the issue lies in a very narrow compass accordingly, I take up the appeals themselves for disposal. 4. Heard both sides and perused the records. 5. On perusal of records, it transpires that the issue is regarding denial of refund to the respondent herein in respect of CENVAT Credit availed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technology related services offering: (i) language skills across more than 25 international languages, (ii) expertise across all modes of market research date collection-telephone, internet, mobile and to-face, our strong domain expertise and experience, and track record of proven result. Respondent provides various kinds of services with the services of single contract project man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly located outside India i.e. United States of America, United Kingdom and other countries. 6. Adjudicating authority has allowed the refund claims of the respondent partially and partially rejected the same against which an appeal was preferred before the first appellate authority. First appellate authority by following the law settled by Tribunal as also by Hon ble Bombay High Court in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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