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TMI Blog2013 (4) TMI 611X X X X Extracts X X X X X X X X Extracts X X X X ..... utput service accordingly rejected the refund claim - Held that - I find that by producing the C.A certificate, the appellant has complied with the requirement of CBEC Circular dt.19.01.2010. Since the appellant has complied with the requirement of the documents to be filed along with refund claim, I find that the first appellate authority was in error in rejecting the refund claim filed by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... logy software services and is situated in software Technology Park in Gandhinagar. The appellant is a 100% HTP unit and has received various services for providing such services and has claimed the refund claim on the Service Tax paid by the service provider. The services involved in these appeals on which Service Tax refund has been claimed by the appellant are Rent services, Security services, R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the refund claim to justify the refund. It is his submission that the appellant has produced the Chartered Accountant s certificates for all the refund claims filed and produces the copies of the said certificates. It is also his submission that first appellate authority in an earlier appeal had accepted that the services like Rent Services, Bandwidth services, Security services, Office Cleani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has claimed refund claim after paying Service Tax to the service provider are the services which are Rent services, Security Services, Repair of air conditioner services, Man Power services, Bandwidth services, etc. I find that in an identical situation and in respect of very same assessee, in our Final Order dt.22.01.2013, in Para 4, I have upheld the first appellate authority s order a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late authority was in error in rejecting the refund claim filed by the appellant. 9. Since the appellant has complied with all requirements and there being no dispute as to the appellant is in the business of export of software technology, the refund claims filed by the appellant seems to be correct and findings of both the lower authorities are unsustainable. 10. In view of the foregoing, I s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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