2017 (4) TMI 1175

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....dent: Mr. R.K. Mishra, D.R. Per: B. Ravichandran The appeal is against order dated 08.06.2012 of Commissioner (Appeals) Delhi-II. The appellants are engaged in providing various out-sourced, back-office services, in terms of agreement entered into with various clients based abroad. They have availed cenvat credit on various input services used in connection with providing their output servic....

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....ount from the foreign clients did not give indication regarding the exact nature of service. The lower authorities rejected the claim on the basis of some technical objections instead of examining the merits of the case based on the documents submitted by the appellant. The ld. Counsel further submitted that these are services rendered in terms of continuing contracts with same clients. For the pe....

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.... failed to submit copies of all agreements and also invoices in support of export of service and containing details of service. Even the correlation of receipt of foreign exchange could not be made. Hence, he submitted that the rejections were made correctly. 4. We have heard both the sides and perused the appeal records. Admittedly, on the same set of facts, the Revenue sanctioned refund claim....

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....hange, it was recorded that in terms of Board Circular dated 12.03.2009, certified copy of documents, FIRC can be accepted. However, he recorded further that correlation could not be made between the services rendered and the payments received by the appellant to arrive at the quantification. Having considered the impugned order, we note that the rejection of claims is not substantially on any leg....