2017 (8) TMI 1002

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.... Central Excise & Customs (Appeals), Noida. 2. The issue in these appeals filed by the appellants-M/s EXL Service.com (India) Pvt. Ltd. is that Cenvat credit have been wrongly disallowed in part, resulting in part rejection of the refund claim under Rule-5 of Cenvat Credit Rules read with Notification No.5/2006-EX (NT) without issue of any notice under Rule 14 of Cenvat Credit Rules. 3. The appellant is 100% EOU and is engaged in the business of providing various value added offshore-BPO solution services to overseas clients which are covered under the category of 'Business Auxiliary Service' for which consideration is received in convertible foreign exchange. The appellant had filed several periodical returns/refund claims, for refun....

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....12.09 -Refund denied-15,12,645/- -Refund Allowed- 29,18,396/- 154-156/ST/APPL/NOIDA/10 dated 17.05.2010 -Refund Allowed-7,25,423/- -Refund denied- 7,87,223/- E/2626/2010 Dated-01.04.2008 Period-June, 2007 Amount-29,77,036/- R-313/AC/DIV-I/09 dt.23.12.09 -Refund denied-11,99,115/- -Refund Allowed- 17,70,921/- 154-156/ST/APPL/NOIDA/10 dated 17.05.2010 -Refund Allowed-10,65,193/- -Refund denied- 1,33,922/- The refund applications were adjudicated vide different Orders-in-Original, without issue of a show cause notice, allowing the refund in part and rejecting the refund in part, on the ground that certain input services and Cenvat credit is disallowed, as it appeared to revenue that the credit is....