2010 (7) TMI 710

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....he refund claims filed by the appellant in terms of Rule 5 of Cenvat Credit Rules, 2004 during the period June 2007 to March 2008. The appellants are engaged in the business of export of IT enabled services in the field of Information Technology Services and are holding service tax registration. The refund claim filed by the applicant stands rejected by the lower authorities on the ground that the....

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....8. (b)  Malbro Stone Exports - 2007 (217) ELT 289 (Trib. - Delhi) (c)  I. Seva Systems (P.) Ltd. - 2007 (7) STR 242 (Commr. Appl.) (d)  Punjab Stainless Steel Industries v. CCE - 2008 (226) ELT 587 (Trib. - Delhi) (e)  Noble Grain India (P.) Ltd. v. CCE [Final order No. 1225/2009, dated 26-8-2009] (f)  Repro India Ltd. v. Union of India 2009 (235) ELT 614 (Bom.). 3. ....