2017 (6) TMI 862

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..../30023/2016 in time. It was pointed out by both sides that the first appellate authority has listed these orders for final disposal today. Since these are supplementary orders, the applications for condonation of delay is allowed and Registry is directed to list the appeals for final, disposal. 3.   All these appeals have been filed against Orders-in-Appeal No. HYD-EXCUS-004-APP-0192-15-16-ST; HYD-EXCUS-004-APP-0193-15-16-ST and HYD-EXCUS-004-APP-0194-15-16-ST dt. 16.12.2015. 4.   Heard both sides and perused the records.     5.   On perusal of records, it transpires that the issue involved in this case is regarding rejection of refund claim filed by respondent herein for the period April 2013....

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....bmits that identical set of facts were there in those decisions as also Divisional Bench order No. 2013-TIOL-761-CESTAT-Del dated 8.4.2013 of KPMG Vs. CCE, New Delhi. 8.   On careful consideration of submissions by both sides and perusal of records, it transpires that there is no dispute as to the fact that the respondent is engaged in export of services for which he is availing the benefit of services provided by service provider and availed Cenvat credit pf the service tax paid by such service provider. I find that the first appellate authority in the impugned order has come to correct conclusion and I reproduce the findings of the first appellate authority. "The jurisdictional bench of the Tribunal Bangalore in interim order ....

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....land Bangalore Transcription Ser. (P) Ltd [2011(21) S.T.R 430 (Tri-Bang) (iv) Stanzen toyotetsu India (P) Ltd [2011 (23) S.T.R. 444 (Kar) 4. Insurance (Auxiliary) Service (i)Infosys Ltd (2015(37)S.T.R 862 (Tri. -Bang)] (ii) Utopia India P Ltd {2011 (23) S.T.R. 25 (Tri-Bang] (iii) Heartland Bangalore Transcription Ser. (P) Ltd [2011 (21) S.T.R 430 (Tri-Bang) 5 Interior Designing Consultancy Service Spandrel 2010 (20) S.T.R 129 (Tri.-Bang.) 6. Management Maintenance or Repair Services Novozymes South Asia P Ltd [2014 (34) S.T.R. 617 (Tri-Bang) 7. Online information Data Base Access Service Aurobindo Pharma Ltd. [2013 (31) S.T.R. 38 (Tri-Bang) 8. Renting of immovable property service Wipro Ltd [2013(289) E.L.T 184 (Tri-Ban....