2017 (11) TMI 425

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....the facts of the present case are that the appellants are engaged in providing Information Technology Enabled Business Process Outsourcing Services and is a 100% EOU registered with the STPI for export of Information Technology Software Services. The services rendered by the appellant were exported without payment of service tax and they filed the refund under Rule 5 of Cenvat Credit Rules for claiming refund of unutilized cenvat credit as per the procedures specified in Notification 27/2012-ST dated 18.06.2012. Thereafter a show-cause notice was issued to the appellant for denial of refund and after following the due process of law, the Deputy Commissioner allowed a part of the refund claim and rejected the refund claim with regard to cert....

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....d upon the decision in the case of Amruth Foods Vs. CCE reported in 2005 (190) ELT 433 and Telco Vs. CCE, Pune reported in 2006 (203) E.L.T. 360 (SC). He further submitted that the learned Commissioner (Appeals) has not applied the nexus test on the following services namely, Event Management Services, Erection & Commissioning Services, Sale of space for Advertisement/online data access and Advertising Agency Services. The learned counsel further submitted that since the amount involved in Erection & Commissioning Services, Sale of space for advertisement/online data access and Advertising Agency Services is Rs. 76,950/- (Rupees Seventy Six Thousand Nine Hundred and Fifty only), the company has chosen not to file appeal against the same con....

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....i.-Mum.) b) CST, Mumbai II Vs. WNS Global Services - 2016 (44) S.T.R. 454 (Tri.-Mum.) c) Coca Cola India Pvt. Ltd. Vs. CCE, Pune - 2015 (37) S.T.R. 768 (Tri.-Mum.) d) Bank of Baroda Ltd. Vs. CCE, Thane II - 2015 (37) S.T.R. 488 (Tri.-Mum.) e) Delphi Automotive System P. Ltd. Vs. CC, CE & ST, Noida - 2014 (36) S.T.R. 1089 (Tri.-Del.) f) Castrol India Limited Vs. CCE, Vapi - 2013 (291) E.L.T 469 (Tri.-Ahm.) g) J.P. Morgan Service (I) Pvt. Ltd. Vs. CST, Mumbai [2016 (42) S.T.R. 196 (Tri.-Mum.) h) HCL Technologies Ltd. Vs. CCEx, Noida - 2015 (40) S.T.R. 369 (Tri.-Del.) i) Toyota Kirloskar Motor Private Ltd. Vs. CCE, LTU, Bangalore - 2011 (24) S.T.R. 645 (Tri.-Bang.) He also submitted that there is inconsistency in the computati....