2017 (7) TMI 801

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..... ore, of the refund, is set aside in respect of all items - appeal dismissed - decided against Revenue. - ST/30526/2016 - A/31182/2017 - Dated:- 5-7-2017 - Mr. M. V. Ravindran., Member (Judicial) Sh. Guna Ranjan, Superintendent (AR) for the Appellant None for the Respondent ORDER [Order Per : M. V. Ravindran] 1. This appeal is filed by the Revenue against Order-in-Appeal No.HYD-SVTAX-000-APP-0310-15-16-ST dated 07.03.2016. 2. None appeared on behalf of the respondent, though notice was issued. Since the issue lies in a narrow compass, the appeal is take up for disposal even in absence of any representation from respondent. 3. Heard the Ld. Departmental Representative and perused the records. 4. The .....

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..... eld admissible for credit/refund in several pronouncements, cited in Col. (4) of the TABLE hereunder. Following judicial discipline, the matter pertaining to the rejected input services is decided and tabulated in Column (4) of the TABLE hereunder. In terms of the findings, the denial of credit and therefore, of the refund, is set aside in respect of all items, the portion of the impugned order denying the refund on the documents listed in Annexure-I of the impugned order is set aside with consequential relief; and the OIO stands modified accordingly. Sl. No. Disputed input service/ Credit Refund INR Appellant's contentions Finding by Commissioner (Appeals) .....

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..... ell International Services [2009-TIOL-1957-CESTAT-BANG]; RSA Security India [2012-TIOL-485-CESTAT-BANG]; Indorama Synthetics [2009-TIOL-1382-CESTAT]. Both have been used in relation to provision of output service; BAS held admissible in Heartland Bangalore Transcription Ser. (P) Ltd., [2011 (21) S.T.R. 430 (Tri. Bang.)] Aurobindo Pharma Ltd., [2013 (31) S.T.R. 38 (Tri. Bang.)]. BSS held admissible in HCL Technologies Ltd., Vs. CC, CE ST, Noida [2015 (40) S.T.R. 1124 (Tri. Del.)]; Mavenir Systems Pvt. Ltd., [2012 (27) S.T.R. 510 (Tri. Bang)]; Yokogawa IS Technologies India Pvt. Ltd., [2011 (24) S.T.R. 465 (Tri.- Bang)]; Utopia India Pvt. Ltd., [2011 (23) S.T.R. 25 (Tri. Bang.)]. Hence, denial of credit/rejection of refun .....

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