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TMI Blog2019 (12) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... hir B. Mane, AC., Authorized Representative for the Respondent ORDER Per: Mr. P. Anjani Kumar Heard both the sides and perused the records of the case. 2. Briefly stated the facts of the case are that the appellants are engaged in the provision of BPO services and avail services like business auxillary services, manpower recruitment/supply against the services, legal consultancy services, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elied upon the following cases: i) mPortal India Wireless Solutions Pvt.Ltd. 27 S.T.R.134 (Kar.) ii) Tavant Tehnologies India Pvt.Ltd (430 S.T.T. 57 (KR). iii) E.T-Care India Pvt.Ltd (52)S.T.R 246 (Madras) He further submitted that in their own case refund for the quarter October to December 2015 has been granted through registration was obtained on 14.12.2015. 4. Learned counsel furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (35) S.T.R.632 (TRI-MUM) iii) BNY Mellon International Operations (India) P.Ltd. (45) S.T.R. 116 (*TRI-MUM) 6. In respect of Hotel and leisure i.e. Recreation services, learned counsel submits that the employees are served food and beverages and as it is towards keeping the employees of the company in good condition and to allow them to relax; therefore the same cannot be denied. 7. The le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided the issue in favour of the Appellant no contra judgement of any other high court has been placed before me. Therefore I find that the issue is settled in favour of the appellants. Regarding the other issues like general insurance etc., the refund of credit which was sought to be denied to the Appellant I find that the case is squarely covered by the ratio of the cases mentioned by the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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