2017 (7) TMI 763

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....ent ORDER [Order Per : M. V. Ravindran] All these three appeals are directed against orders-in-appeal No.HYD-EXCUS-004-APP-0264-0266-15-16-ST dated 11/02/2016. 2. None appears on behalf of the Respondent despite notice. Since the issue involved lies in a narrow compass, I take up the appeals for disposal even in the absence of any representation. 3. Learned DR submits that the issue is regard....

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....1st Appellate Authority in the impugned order has categorically recorded the following finding: "5. I have relied upon the records of the case and submissions made by the appellants. The lower adjudicating authority rejected the refund claims on the ground that the input services viz., Accommodation in Hotels (employees in Westin Hotel), Membership of Club or Business Informative Service (Subscri....

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....on of input services vis-a-vis output services, incapability of service provider to utilize CENVAT credit etc., has been- deleted and refund of CENVAT credit is to be allowed to the Appellant, based on the prescribed formula subject to procedure, safeguards, conditions, limitations prescribed in notification no.27/2012-CE(NT) dated 18.06.2012, issued under the said Rule 5. However, inadmissible cr....

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....R 522(Tri-Bang)] (ii) Mavenir Systems P Ltd [2012(27)STR 510 (Tri-Bang)] (iii) Heartland Bangalore Transcription Ser. (P) Ltd [2011(21)STR 430(Tri-Bang). (iv) Aurobindo Pharma Ltd [2013(31)STR 38 (Tri-Bang. (v) Deloitte Tax Services India Pvt Ltd [2008(11)STR 266(Tri-Bang)] 4. Membership or Subscription to Periodicals (i) Aurobindo Pharma Ltd [2013(31)STR 38 (Tri-Bang) (ii) BAL Pharmas Ltd [201....