2017 (2) TMI 574

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..... nal in the appellant's own case M/s Alliance Global Services IT India Pvt. Ltd. Versus The Commissioner C.C.E & ST, Hyderabad [2016 (6) TMI 720 - CESTAT HYDERABAD], where the refund was allowed - Further the adjudicating authority also for a different period has allowed the refund in respect of the very same services - refund allowed - appeal allowed - decided in favor of appellant. - ST/21830/20 .....

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..... he Commissioner (Appeals) who upheld the rejection of refund. Hence the appellants are now before the Tribunal. 3. On behalf of the appellant, the Ld. Consultant Sh. Rahul Binani submitted that the authorities below had rejected the refund placing reliance on the judgment laid in the case of Maruti Suzuki Ltd., Vs Commissioner reported in [2009 (240) ELT 640 (SC)] . He explained the services .....

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..... rmation Technology Software Services 60,211 6. Cleaning Services 42,960 7. Management or business consultant's services 40,124 8. Practicing Chartered Accountant's Services 36,705 9. .....

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..... TOTAL 8,11,902 4. The Ld. Consultant submitted that for a different period in the appellant's own case the Tribunal had allowed the refund in respect of the said services. Further, that adjudicating authority in a recent order has allowed the refund in respect of the said services. 5. On behalf of the department, the Ld. AR Sh. Nagraj Naik .....

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