2017 (7) TMI 647

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....AR) for the Appellant None for the Respondent ORDER [ Order Per : M. V. Ravindran ] This appeal is filed by the Revenue against the Order-in-Appeal No. HYD-EXCUS-004-APP-0050-16-17-ST dated 17/05/2016. 2. None appeared on behalf of the respondent despite notice. Since the issue lies in a narrow compass, the appeal is taken up for disposal, even in the absence of any representation f....

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....ich service tax liability was discharged by the respondent under reverse charge mechanism and utilising those services for providing export of services falling under ITSS etc. 6. The first appellate authority has in the impugned order recorded the following findings:- 6. The eligibility of individual service as input service is required to be studied as per their actual use, within the provi....

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....o. Input service Relevant case laws 1 Business Auxiliary Service   (i) Hearland Bangalore Transcription Ser. (P) Ltd. [2011(21) STR 430 (Tri. Bang.)] (ii) Aurobindo Pharma Ltd. [2013(31) STR 38 (Tri. Bang.)] (iii) Jodhani Papers Ltd. [2015(39) STR 126 (Tri.Bang.)]   2 Business Support Service (i) Mavenir Systems Pvt. Ltd. [2012(27) STR 510 (Tri. Bang.)....

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....(Tech) Div-I Refund all dt. 17/03/2016, 18/03/2016 and 28/03/2016 for the quarters ending September 2014, December 2014 and March 2015 respectively. I find that the contention of the appellant is factually correct. Accordingly, I find that the impugned input services on the ground that they have no nexus with the output services, is not sustainable. 7. It has to be noticed from the above reprod....