TMI Blog2017 (11) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... availed by the appellant are eligible for refund keeping in view of various decisions cited by the appellant - refund allowed. Time limitation - Held that: - the law on this point is also settled by the Hon’ble High Court of Andhra Pradesh in the case of Hyundai Motor India Engineering (P) Ltd. [2016 (7) TMI 1346 - ANDHRA PRADESH HIGH COURT], where it was held that if a refund claim is filed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit of the following services and sought the refund claim. (i) Advertising Agency Services (ii) Erection, commissioning and Installation Services (iii) Event Management Services (iv) Interior Design Services (v) Management Consultant Services (vi) Outdoor Caterers Services (vii) Pandal or Shamiana Services (viii) Rent-a-Cab Operator s services (ix) General Insur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apotex Research Pvt. Ltd. vs. Commissioner: 2015 (3) TMI 346 - CESTAT-Bangalore M/s. Ultratech Cements: 2010-TIOL-745 CCE vs. Federal Mogul Goetze India Ltd.: 2011-TIOL-650-HC-P H-ST Rearden Commerce India (P) Ltd.: 2016 (66) Taxmann.com 255 (Bangalore-CESTAT) 4.1 As regards the refund claim which has been filed beyond the period of limitation, it is the claim of the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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