2017 (5) TMI 652

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..... the documentation of the same as also the appellant being an exporter of output services - In an identical issue in respect of same assessee, as also other assessee, this Tribunal has held that refund needs to be sanctioned - refund allowed - appeal allowed - decided in favor of appellant. - ST/22346/2014 - Final Order No. 30604/2017 - Dated:- 1-5-2017 - Mr. M.V. Ravindran, Member (Judicial) .....

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..... med the refund of amounts of unutilised credits which were denied by lower authorities. Services rejected Amount Air Travel Agent's service 44,332 Business Support Service 66,171 Chartered Accountant's service 81 ,036 .....

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..... 88,704 Management or Business Consultancy Service 2,57,380 Management, Maintenance or Repairs service 8,95,929 Manpower Recruitment or Supply Agency Service 49,970 Telecommunication services 32,487 5. The appe .....

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..... ing an exporter of output services. In an identical issue in respect of same assessee, as also other assessee, this Tribunal has held that refund needs to be sanctioned. 7. In view of the foregoing, I find the impugned order which denies/rejects the refund claim in respect of Cenvat Credit as indicated against various services in para No. 8 (S.No. 1 to 15) needs to be set aside and accordin .....

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