2014 (12) TMI 1043

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....dent : Mr. A.K. Nigam, AR JUDGEMENT Per: B.S.V. MURTHY; Appellant is a captive software development centre of Safran Group and provides software for flight simulators, visual solutions for simulated training, modeling of airports and associated 3D models. Refund claims filed by the appellants in respect of several services have been rejected on the ground that there is no nexus between th....

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....n the decision in the case of CCE, Nagpur Vs. Ultratech Cement [2010-TIOL-745-HC-MUM-ST] to submit that the credit of service tax paid on input services is admissible. 2. The demand in the present case has arisen as a result of the rejection of refund claim in respect of several input services as mentioned above. After rejecting the refund claim, proceedings have been initiated denying the CENV....