2017 (3) TMI 515

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....Nagraj Naik, Deputy Commissioner (AR) for the Respondent. Per: Sulekha Beevi, C.S.] The above appeal is filed against the order passed by Commissioner (Appeals) who upheld the rejection of refund claim of service tax paid on Input services. 2. The appellant an STPI Unit engaged in export of Software services. The period involved is October, 2011 to December 2011. The various services and ....

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.... has analyzed the above services except that of Banking & other Financial Services, and held that appellant is eligible for refund. He submitted that the Banking and other Financial Services were received by the appellant as advice for redemption of employees stock option. The appellant has availed the said services for the benefit of the company and therefore such services are essential and has n....