2017 (1) TMI 1391

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....aik, Deputy Commissioner (AR) for the Respondent. Order Per: Sulekha Beevi, C.S. 1. The above appeal is filed against the rejection of refund claim. 2. On behalf of the appellant, the Ld. Consultant Sh. Rahul Binani explained the various services along with the amount involved as shown in the table below as furnished by the appellant: Service Category Amount (INR) Air Travel Agen....

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....nt services and back office IT enabled services which are exported outside India. That the above services shown in the table were received by the appellant for providing the output services. That the said services are very essential for the business of providing output services. He submitted that authorities below have erred in relying upon the judgment laid in Maruti Suziki Ltd., to reject the re....