2017 (10) TMI 508

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..... tained the approval letter dated 23.04.2012 for the list of services used for authorized operations. The refund claim has been filed on 24.10.2012 after obtaining the approval from the approval committee - the appellant has sufficiently complied with the conditions in the notification - refund allowed. Refund claim - denial on the ground that the appellant has contravened the condition which st .....

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..... g service tax registration for providing taxable services under the category of Information Technology Software Services (ITSS). They filed a refund claim for ₹ 78,760/- for the period October 2011 to March 2012 claiming refund of service tax paid on specified services used for the authorised operations. The refund claim was rejected on two grounds. Firstly, that the appellant had not obtain .....

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..... of refund claim is without any basis. 3. The Ld. AR Sh. Nagraj Naik reiterated the findings in the impugned order. I have heard the submissions made before me. One of the conditions for which the refund claim has been rejected is that the appellant has contravened the condition which stipulates that appellant shall not take CENVAT credit of the service tax paid on specified services. The appell .....

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