2014 (6) TMI 730

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..... es out of which two services are classifiable under the category of online information and database access or retrieval service, development and supply of content services which is a separate category altogether and is to be accepted. Similarly the data delivery service provided by the respondent is also a taxable service under the same category. Therefore in respect of these two services, the CEN .....

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..... y of Business Support Service, online information and database access or retrieval service, maintenance and repair service, development and supply of content service. The respondent filed three different refund claims amounting to Rs.39,25,141/- claiming refund of service tax paid on input services which had accumulated because the same could not be used and the CENVAT credit was pertaining to the .....

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..... or retrieval service, development and supply of content services which is a separate category altogether and is to be accepted. Similarly the data delivery service provided by the respondent is also a taxable service under the same category. Therefore in respect of these two services, the CENVAT credit availed in respect of input services would be eligible. In respect of IT and system services, bo .....

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