2018 (8) TMI 695

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..... rma, AR for the Respondent ORDER Per: Anil Choudhary: The issue in this appeal relates to claim of refund by the appellant-assessee under Rule 5 of Cenvat Credit Rules, 2004 read with notification. 2. The brief facts are that the appellant - Technovate eSolutions Private Ltd (now known as Intelenet Global Services Private Ltd) was providing services under Business Auxiliary Services. As they .....

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..... the category BAS. This show cause notice was adjudicated by the learned Commissioner by order-in-original dated 30.01.2014 wherein the learned Commissioner relying on the rulings of this Tribunal in the case of Paul Merchants Ltd. vs. CCE, Chandigarh [ 2013 (29) STR 257 (Tri-Del)] held that the activity of the appellant amounts to export of service and accordingly was pleased to drop the demand. .....

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..... the activity of the appellant amounts to export of service. Accordingly, we set aside the impugned order and remand the matter back to the file of the Assistant Commissioner /Deputy Commissioner for consideration of their refund in accordance with law. We also direct the court below to adjudicate the quantum of refund and grant the refund within a period of 60 days from the date of receipt of a c .....

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