9911796707
TMI Blog2017 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... Beevi, C.S.,] The above appeals are filed against the rejection of refund claim. The appellants are providing taxable services under the category of "Information Technology Software Services" which are registered with the service tax department. They filed refund claim in respect of unutilized credit under Rule 5 of CENVAT Credit Rules, read with Notification No. 5/2006 - CE (N.T.) dated 14.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or to 01.04.2011 and the Tribunal in the earlier order for different period had allowed the credit in respect of the services which are disputed in the present appeals. 3. On behalf of the Department, the Ld. AR, Shri. Nagraj Naik defended the findings in the impugned order. 4. I have heard rival submissions made before me. The services which are under dispute as tabulated by the appellant is sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 04.02.2016 had analyzed the issue in detail the nexus of these services with regard to output services of appellant and had held that the appellant is eligible for refund. In view thereof, following the decision of the Tribunal in the above stated order, hold that the appellant is eligible for refund. The impugned order is set aside. The appeals are allowed with consequential reliefs, if any. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
