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TMI Blog2018 (2) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... es’. In the circumstances, at the time of claiming the refund claim, cenvat credit cannot be denied - refund allowed - decided in favor of appellant. - ST/2529/2012-SM, ST/2532/2012-SM, ST/2533/2012-SM - Final Order Nos. 22638 - 22640 / 2017 - Dated:- 26-10-2017 - SHRI ASHOK JINDAL, JUDICIAL MEMBER Shri Jairam Hiragange, Advocate, For the Appellant Shri Madhupsharan, AR, For the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Information Technology Software Services. Since various discrepancies/shortcomings were noticed a show cause notice was issued to the appellant on 22.07.2010 seeking to reject their claim. A personal hearing was fixed on 08.10.2010 consequent to which the adjudicating authority had vide his Order-in-Original 745/2010 dated 22.12.2010 had rejected the entire refund claim in toto on the grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant with regard to export of their services, therefore they are not entitled for the refund claim. Aggrieved from the said orders, appellant is before me. 2. Learned counsel for the appellant submits that in their own case for the earlier period this Tribunal has considered the issue and allowed the refund claim in respect of the services namely, Air Travel Agent Service, Business Auxi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices: Air Travel Agency Services, Renting of Immovable Property Service, Management, Maintenance or Repair Services, Rent-a-Cab Services, Information Technology Software Services, Manpower Recruitment or Supply Services, Management or Business Consultants Services, Outdoor Caters Service, Transport of Goods by Road Services, Works Contract, Architect Services, Business Support Services, Busine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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