2015 (2) TMI 1225

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.... FOR THE APPELLANT :MR. S. THIRUMALAI ADVOCATE FOR THE RESPONDENT-MR. A.K. NIGAM, A.R. JUDGEMENT Appellant-assessee, a STPI unit, is engaged in the provision of Information Technology Software Services (ITSS) and filed refund claim of Cenvat credit accumulated in their account under Rule 5 of Cenvat Credit Rules, 2004. 2.  Both the Revenue as well as the assessee are in appeal.....

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....e has been explained and precedent decisions taking a view that such refunds claimed are admissible have been given. The description of the input services and one of the decisions which covers the issue are detailed below : S/No. Description of Input services Nature of view of input services by assessee Decisions relied upon by the assessee. 1. Management, Maintenance or Repair s....

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....use Utopia India Pvt. Ltd. vs. CST, Bangalore [2011 (23) STR 25 (Tri.-Bang.)] 7. Air travel agents services Air travel agent M/s Heartland Bangalore Transportation Services (P) Ltd. [2011-21-STR-430 (Tri.-Bang.)] 8. Banking or Other Financial Service Supply of Foreign currency M/s Coca Cola India Pvt. Ltd, Pune vs. CCE, Pune [2009-TIOL-449-HC-ST] 9. Customs House ....

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....ervices India Pvt. Ltd. [2008(11) STR 266 (Tri.-Bang.)] and same is affirmed by Honble High Court of Andhra Pradesh [2012-TIOL-954-HC-AP-ST] 13. Information Technology Software services Information Technology Software services (Invoice has not been submitted) M/s Cadila Healthcare Ltd. vs. CCE, Ahmedabad [2013-TIOL-12-HC-AHM-ST] 14. Erection, Commissioning and installation servi....