AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2017 (3) TMI 611
X X X X Extracts X X X X
X X X X Extracts X X X X
....dent. [Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed against the order passed by the Commissioner (Appeals) who rejected the part of the rebate claim. 2. The appellants are registered as service providers under Information Technology Software Services (ITSS) and Business Support Service (BSS) and are providing services domestically and also exporting services in terms....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ance of Rs. 13,13,605/- was rejected. Being aggrieved by the rejection of rebate to the tune of Rs. 13,13,605/- the appellant has filed the present appeal. 4. On behalf of the appellant, the Ld. Consultant Sh. Venkata Prasad submitted that rebate claim is filed under Notification No. 11/2005-ST and the appellant has claimed rebate of the service tax paid on output services. In the show cause no....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts. He submitted that the credit on input services has been denied for the reason that these services do not have nexus with the output services and also for the reason that certain documents are not proper. That as per the notification the rebate sanctioning authority has to look into only whether the services are exported and whether the service tax is paid. As the department does not dispute th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... rebate sanctioning authority has proceeded to analyse the issue whether credit is admissible on input services which in my view exceeds the jurisdiction while conduct of proceedings for sanction of rebate. In the appellant's own case the Tribunal vide Final Order stated supra has considered the very same contention put forward by the appellant and observed as under: "3. Further it was also....