2010 (7) TMI 165

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....spondent. [Order]. - Both the appeals are being disposed off by a common order as the issue involved is identical. 2. As per facts on record the appellants are engaged in business of accounting services, back office operations, data processing, call centre, etc. falling under the category of 'Business Auxiliary Services'. They are registered 100% EOU and exporting their output service and not su....

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.... Thus the appellant were not eligible for refund of input service credit for the period from April 07 to September 07. 4. Being aggrieved with the above order the appellant filed an appeal before the Commissioner (Appeals) which stands rejected by him on the ground that as the appellant obtained the registration with the Service tax department on 28-12-07 and filed refund of cenvat credit accumul....

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....lar that they registered themselves with the service tax department. 5. In any case submits, the learned advocate that the refund claim filed for the earlier periods were remanded by Commissioner (Appeals) to the original adjudicating authority. In de novo proceedings the Deputy Commissioner vide his order dated 14-7-09 has considered the issue of refund claim pertaining to the period before regi....