2017 (5) TMI 54

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....ology Software Services (ITSS). 3. In the course of providing the ITSS, the appellants avail various input services from the service providers within India. Since the appellants export their services, they are not in a position to utilize the CENVAT credit towards payment of service tax. Therefore, the appellants have been claiming the refund of such accumulated CENVAT credit periodically, in terms of Rule 5 of CENVAT Credit Rules, 2004 read with the relevant Notifications. 4. The refund sanctioning authority granted refund of accumulated CENVAT credit of a major portion of the refunds so claimed. However, in respect of certain input services, the refund claims were rejected on the ground that the said input services are ineligible for th....

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....,245/- Total Rs.3,66,105/-   Sl. No. Input services in respect of which refund denied Amount of refund denied (Rs.) Total amount of refund denied OIO No.225/2013 (Tech-I)-Refund dt. 21.10.2013 (Rs.) OIO No.258/2013 (R) S.T. G-V dt. 31.10.2013 OIO No.323/2013 (Tech-I)- Refund dt. 27.12.2013 1. Management or business consultant service 1,27,934 75,973 3,832 207,739 2. Courier service 6,480 5,006 4,968 16,454 3. Clearing & Forwarding agent service 6,679 7,001 10,627 24,307 4. Subscription/renewal of membership service 4,017 7,004 0 11,021 5. Insurance auxiliary service 1,828 0 0 1,828 6. Telephone service 0 9,265 0 9,265 7. Consulting Engineer 0 5,673 0 5,673 8. General Insurance 0 0....