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TMI Blog2015 (2) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... t-assessee, a STPI unit, is engaged in the provision of Information Technology Software Services (ITSS) and filed refund claim of Cenvat credit accumulated in their account under Rule 5 of Cenvat Credit Rules, 2004. 2. Both the Revenue as well as the assessee are in appeal. The Revenue is aggrieved by the fact that Commissioner (Appeals) allowed refund amounting to ₹ 3,48,130/- and the assessee is aggrieved that balance amount of ₹ 10,63,685/- was not allowed by the Commissioner (Appeals). 3. Coming to the appeal filed by the Revenue, after hearing both the sides, I find that refund has been rejected in respect of Outdoor Catering service, Clearing Forwarding services, Practicing C.A. services, Management and Business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangalore vs. Stanzen Toyotetsu India [2011-TIOL-866-HC-KAT-ST] 5. Manpower Recruitment and Supply services Manpower Recruitment and Supply services Utopia India Pvt. Ltd. vs. CST, Bangalore [2011 (23) STR 25 (Tri.-Bang.)] 6. Security Agency s services Security provided to Guest House Utopia India Pvt. Ltd. vs. CST, Bangalore [2011 (23) STR 25 (Tri.-Bang.)] 7. Air travel agents services Air travel agent M/s Heartland Bangalore Transportation Services (P) Ltd. [2011-21-STR-430 (Tri.-Bang.)] 8. Banking o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een submitted) M/s Cadila Healthcare Ltd. vs. CCE, Ahmedabad [2013-TIOL-12-HC-AHM-ST] 14. Erection, Commissioning and installation services Erection, Commissioning and installation services (Invoice has not been submitted) CCE, vs. Sai Samhita Storages (P) Ltd. [2011(23) 341 (AP)] 15. Commercial or Industrial Construction services Commercial or Industrial Construction services CCE, vs. Sai Samhita Storages (P) Ltd. [2011(23) 341 (AP)] 5. Since eligibility of the services has been considered in the decisions cited (supra) by learned counsel, I find that the assessee is el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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