TaxTMI 
TaxTMI 
2013 (3) TMI 203
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....mar Yanamandra, CA. Respondent Rep by: Shri V.R. Kulkarni, Deputy Commissioner (AR) Per: Sahab Singh: These are three appeals filed by M/s. BNY Mellon International Operations (India) Pvt. Ltd. (hereinafter referred to as appellants) against the Order-in-Appeal No. P.III/RS/176,177 & 178/2012 dated 25/5/2012. 2. The brief facts of the case are that appellants are engaged in the case of....
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....er. 3. The learned Advocate appearing for the appellant submitted that there is no dispute with regard to eligibility of the input services in respect of which the refund has been denied by the department. He submitted that adjudicating authority has rejected their refund claim on the ground that these input services have been received by the appellants after the period of export of services. H....
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....t refund of Cenvat credit had been claimed in respect of input services received by the appellant after the period of export and hence cannot be considered as input services used for the purpose of exported service during the period in question. This is a fact on record that these input services were received after the period of export and this fact is not challenged by the appellants. I find that....
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....redit in respect of input services pertaining to Meal Vouchers has been denied on the ground that these activities were undertaken by the appellant for welfare of the employees and such activities are not the activities used for providing output service. I find that the Cenvat Credit of service tax paid on the outdoor canteen services is available to the appellant if the employees have not borne t....