2017 (5) TMI 652

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..... al is directed against the Order-in-Appeal No. 75/2014(H-IV) S. Tax, dated 14.03.2014. 2.   Heard the submissions made by both sides and perused the records.    3.    The appellant is aggrieved by the impugned order on the ground that the adjudicating authority has denied the refund of service tax paid by service provider to appellant and utilised by them .....

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..... 84 Election, Commissioning or installation services 1,463 General Insurance Service 1,30,905 Information Technology Software Services 9,12,356 Internet Telecommunication Services 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   .....

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..... f 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. 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 .....

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