2017 (2) TMI 488

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....the Respondent. [Order per: Sulekha Beevi, C.S.,] The above appeals are filed against the rejection of refund claim. The appellants are providing taxable services under the category of "Information Technology Software Services" which are registered with the service tax department. They filed refund claim in respect of unutilized credit under Rule 5 of CENVAT Credit Rules, read with Notificat....

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.... appellant, the Ld. Counsel S. Thirumalai submitted that the period involved is prior to 01.04.2011 and the Tribunal in the earlier order for different period had allowed the credit in respect of the services which are disputed in the present appeals. 3. On behalf of the Department, the Ld. AR, Shri. Nagraj Naik defended the findings in the impugned order. 4. I have heard rival submissions m....