2017 (7) TMI 851

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....murthy, C.A. & Shri Gavrav Arya, C.A. for Appellants Shri Mohamad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Anil Choudhary The present appeal is filed by the appellants-assessee against common Order-in-Appeal Nos.151-152 & 153/ST/APPL/NOIDA/2010 dated 14 & 17/05/2010 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The issue in this appeal ....

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....eal Period involved Amount of Refund rejected (Rs.) 1. ST/601/2011 151-152 /ST/APPL/NOIDA/2010 dated 14 /05/2010 April 08 to June 08 4,89,840/- 2. ST/602/2011 153/ST/APPL/NOIDA/2010 dated 17/05/2010 January 08 to March 08 4,77,453/- 3. ST/945/2011 151-152 /ST/APPL/NOIDA/2010 dated 14/05/2010 July 08 to September 08 3,46,510/-     ....

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....aised all the bills for the services exported from their registered office, which is not disputed and have received foreign convertible exchange for the same. The learned Counsel have further placed reliance on the ruling of Hon'ble Karnataka High Court in the case of mPortal India Wireless Solutions Pvt Ltd versus CST reported at 2012 (27) STR 134 and in the case of Atrenta India Pvt. Ltd. (All.-....

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.... appellant, and also relying on the ruling of Hon'ble Karnataka High Court in the case of mPortal India Private Ltd (supra), I allow this ground also, in favour of the appellant." 7. To sum up, the above ground is decided in favour of the appellant and accordingly, the impugned orders are set-aside so far they have disallowed the rebate or refund of input services utilised by the appellant in t....