2017 (5) TMI 764

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....r (AR) for the Respondent [Order per: M. V. Ravindran.] 1. This appeal is directed against Order-in-Appeal No. 105/2014 (H-IV) S. Tax dated 27 03 2014 2. Heard both sides and perused the records 3. The issue that falls for consideration in this case is regarding rejection of refund claim of the service tax paid on the input services during the period October, 2012 to December, 2012 n r....

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....ai)] as also Hyderabad Bench in the case of Xilinx India Technology Services (P) Ltd. [2016 (44) S.T.R. 129 (Tri. - Hyd )], she submits that the very same services were utilised by assessee in the two cases were exporters of services. It is also submitted that subsequently, the Deputy Commissioner for the period July 2015 to September 2015 granted refund of service tax paid by service provider on ....

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....and registered as such with the lower authorities. The services which were received by the appellant i.e. Advertising Agency Services, Business Support Services, Chartered Accountancy Services and Commercial Coaching and Training Services are used in providing services which were exported by the appellant. I find that similar issue came before the Tribunal in the case of WNS Global Services (supra....