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TMI Blog2025 (1) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant Shri S.K.Dikshit, Authorized Representative for the Respondent ORDER Both the appeals are having a common issue therefore, both are decided by a common order. 2. The facts of the case are that the appellant is a provider of various services namely operational and maintenance services and the appellant has provided services to Railways on which, no service tax was payable but i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 (9) TMI 802-SC] & [2019 (368) ELT 216]. 3. Against the said orders, the appellant is before me. 4. Heard both sides. Considered the submissions. 5. The facts are not in dispute that service recipient has not paid service tax to the appellant as the service provided by the appellant are not liable to pay Service Tax as the service provided by the appellant to the service recipient are exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of CGST, Gurgaon-I, 2024(6) TMI 187-CESTAT, Chandigarh wherein it has been held that in case of refund claims filed under Service Tax laws, the decision of ITC Ltd. (Supra) is not applicable as the same is related with the cases of Customs. In that circumstances I hold that decision of ITC Ltd. is not applicable to the facts of the case. 9. In that circumstances, the appellant is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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