2016 (6) TMI 681

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....he rejection of refund of service tax paid on various input services. 2.  The appellants are engaged in providing taxable services under the category 'Information Technology Software Services' which are exported.  The appellant is an EOU registered under STPI scheme.  They filed a refund claim for the period April 2009 to June 2009 for an amount of Rs. 39,81,404/- with respect to s....

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....he appeal.  Being aggrieved, the appellant is before the Tribunal. 4.  I have heard the submissions made by either side.  At the outset, it has to be stated that the period involved is prior to 01/04/2011, when the definition of input services had a wider ambit as it included the words 'activities relating to business'.  The various services of which the refund was disallowed ....