2014 (12) TMI 420

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....mm. (AR) For the Respondent: Shri Prasad Paranjape, Adv JUDGEMENT Per: P R Chandrasekharan: There are five appeals filed by the revenue against Order-in-Appeal No. 366 to 370 dated 20.09.2013 passed by the Commissioner of Central Excise & Service tax (Appeals), Mumbai IV. Vide the said order, the lower appellate authority has sanctioned the refunds of Rs. 36,44,18,798/- to the respondent Vodaf....

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....enged and whether any stay has been obtained, he submitted that revenue has gone in appeal on the same issue against the Tribunal's order and no stay has been obtained against the Tribunal's order. There is no other ground taken in the appeals filed by the revenue as confirmed by the ld. AR, who merely reiterates the grounds urged in the appeal memorandum. 3. The ld. counsel for the respo....

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....he pleads that the appeals filed by the Revenue be dismissed. 4. We have carefully considered the submissions made by both sides. 4.1 It is not in dispute that the service rendered by the respondent is the telecom service provided to customers of foreign telecom service provider as international inbound roamers while they are in India. Such services, have been held to be services provided to for....