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TMI Blog2018 (1) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... ted all their services and it is settled law if there is export of services, refund of the tax paid on input services needs to be allowed - appeal allowed. Whether the First Appellate Authority was correct in remanding the matter as regards the issue of classification is correct or otherwise? - Held that: - there is no necessity to remand the matter back as the classification of the services. We find that even if it is in any of the services i.e. BAS, MCS, BSS the fact being the services are exported being not disputed appellants are eligible for the refund of the service tax paid on various input services. Appeal allowed - decided in favor of appellant. - ST/28209/2013 & ST/20315/2014 - A/31887-31888/2017 - Dated:- 16-11-2017 - Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Both the lower authorities have come to a conclusion that he refund claims filed by the appellant are hit by limitation as being filed beyond the period of one year from the date of raising of the invoices for export services and that the input services are not used in or in relation to the provision of export services. 5. Learned Counsel submits that the issue is covered by the decision of this Tribunal by Final Order No.A/31324-31326/2016 dated 18.11.2016 and the decision of the Hon'ble High Court of Andhra Pradesh in the case of CESTAT Vs. Hyundai Motor India Engineering (P) Ltd., [2015-TlOL-739-HC-AP-ST]. 6. On perusal of records, it transpires very clearly that appellant filed the refund claims of the unutilized CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are allowed. The lower authorities have process the refund claims in accordance with the decision of this Tribunal in the appellants own case in Final Order No.A/31324-31326/2016 dated 18.11.2016. 8. The various input services on which appellant had availed the CENVAT credit and claimed refund as under: i) Courier Services, ii) Security Agency's Services iii) Manpower Recruitment Services or Supply Agency's Services iv) Renting of Immovable Property v) Management, Maintenance or Repair Services vi) Information Technology Software Services vii) Online Information Database access or Retrieval Service viii) Chartered Accountant's Service ix) Commercial Training or coaching Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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