2017 (2) TMI 488
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....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 Notification No. 5/2006 - CE (N.T.) dated 14.03.2....
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....r 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 made before me. The services which are under dispute as tabulated by the appellant is sho....
TaxTMI
TaxTMI