2013 (2) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... curity services, office cleaning services, operation services, travelling services, maintenance services etc. on which objection was raised. To that extent FAA held in the favour of the assessee and as on today there being no appeal from Revenue, the impugned order to that extent is upheld. Non production of documentary evidence and non production of certificate of the chartered accountant i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ahd-III)KCG/Commr.(A)/Ahd, dt.05.07.11. 2. Shorn of any unnecessary details, the issue involved in this case is rejection of refund claim filed by the appellant of the service tax paid by them on the input services which were utilised for providing of output services under the Information Technology Software Services. Both the lower authorities have held against the appellant by rejecting the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g held in the favour of the assessee and as on today; there being no appeal from Revenue, the impugned order to that extent is upheld. 5. As regards the rejection of refund claim on other two grounds i.e. non production of documentary evidence and non production of certificate of the chartered accountant indicating the nexus of the input services for providing the output services, I find that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X