2014 (1) TMI 41

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..... l is filed by M/s HCL Comnet System and Services Ltd. (hereinafter referred to as appellant) against Order-in-Appeal No.237/Appl/Noida/12 dated 30.7.2012. 2. Brief facts of the case are that appellants are engaged in providing Information Technology Service to their overseas clients. They are availing Cenvat credit of service tax paid on input services. Appellants filed a refund claim of Rs.3,48, .....

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..... . Heard both sides. 4. I find that out of five services on which refund has been denied by the Commissioner (Appeals), major amount of Rs.3,78,525/- pertains to service tax paid on Professional Charges. Commissioner (Appeals) in para 4.7 of order has held that consultants provided the services in order to file return in foreign countries for the income earned and this service has no nexus with th .....

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