2017 (6) TMI 111

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t to contract with PA Consulting affiliate entities based outside India. For providing output service, the appellant availed input services and they are unable to utilize the cenvat credit and therefore they filed a refund application under Rule 5 of Cenvat Credit Rules 2004 read with Notification 5/2006 dated 04.03.2006. The appellant filed the refund claim on 15.05.2009 for Rs. 2,45,300/- (Rupees Two Lakhs Forty Five Thousand Three Hundred only) linked to export of Information Technology Software Services for the period April 2008 to June 2008. The refund was rejected by the Order-in-Original No. 416/2009 dated 11.11.2009 passed by the Assistant Commissioner of Service Tax, Bangalore. The reasons for rejection were that they had not submi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssociated with the travel and accommodation are in relation to out of pocket expenses billed by appellant towards providing ITS service itself. However, no evidence provided. The learned Commissioner (Appeals) has also observed that this would be only expenditure and would not be taxable as service. So there is no question of any refund of that value. Aggrieved by the said order, appellant has filed the present appeal. 2.   Heard both the parties and perused the records. 3.   The learned consultant submitted that the impugned order is not sustainable in law as the same has been passed contrary to the provisions and without considering the documents produced by the appellant. He further submitted that the invoices that ....