2015 (12) TMI 217

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te, PDS Legal, for the Appellant. Shri S. Teli, Dy. Commissioner (AR), for the Respondent. ORDER The appellant is a 100% EOU, is registered with the Service Tax under the category of 'Business Auxiliary Services'. They filed refund claim under Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 in respect of unutilized Cenvat credit balance for the period from October, 2007 to March, 200....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... were used outside India on the ground that the services provided by the appellant to their only customer are provided from India. However, the Commissioner (A) has not recorded any observation on this issue. His conclusions are available in paragraph 5 of the impugned order which is reproduced for better appreciation. "5. Further, I find from the impugned order that the appellant has esta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eceived as a result of product support service agreement. The appellants have produced some sample invoices and from one of the invoices, we clearly find that the invoice not only shows that appellant had billed for product support service fee but had also mentioned the agreement dated 1st July, 2002 in the invoice also. In spite of this, it is not known how the learned Commissioner (A) has come t....