2010 (7) TMI 202

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....t. [Order (Oral)]. - Heard both sides on the stay petitions. 2. The applicant are a registered 100% EOU and rendering BPO services taxable as business auxiliary services. They were undertaking BPO services to foreign clients. As they are exporting the services, there was no occasion for them to pay the Service tax and therefore, they were not able to utilise the Cenvat credit. The original autho....

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....en exported without payment of Service tax." 3. Prima facie, I find that the applicants were not in a position to utilise the credit on input services and applied for refund and produced the copies of the invoices. It is submitted by the learned Chartered Accountant appearing for the applicants that the Assistant Commissioner got the verification done through the jurisdictional Superintendent and....