2017 (5) TMI 652

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....for the Respondent ORDER This appeal is directed against the Order-in-Appeal No. 75/2014(H-IV) S. Tax, dated 14.03.2014. 2.   Heard the submissions made by both sides and perused the records.    3.    The appellant is aggrieved by the impugned order on the ground that the adjudicating authority has denied the refund of service tax paid by service....

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.... Services 42,164 Courier Services 1,213 Custom House Agent's services 584 Election, Commissioning or installation services 1,463 General Insurance Service 1,30,905 Information Technology Software Services 9,12,356 Internet Telecommunication Services 88,704 Management or Business Consultancy Service 2,57,380 Management, Maintenance or Repairs serv....

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....rvices of all the services as reproduced in the table above, are eligible to be refunded and there is no dispute as to the documentation of the same as also the appellant being an exporter of output services. In an identical issue in respect of same  assessee, as also other assessee, this Tribunal has held that refund needs to be sanctioned. 7.    In view of the forego....