2018 (2) TMI 925

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.... Hiragange, Advocate, For the Appellant Shri Madhupsharan, AR, For the Respondent Per : ASHOK JINDAL        Appellant filed these appeals against the impugned orders where their refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 for the amount remained unutilized in their cenvat credit account being export of services were denied. Brief facts of....

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....n-Original 745/2010 dated 22.12.2010 had rejected the entire refund claim in toto on the grounds that • The claimant had failed to provide documentary evidence to show a proper correlation between the FIRCs from the bank certifying realization of export proceeds and the export invoices. • That the total value of taxable services exported during the claim period has been U....

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....ed the issue and allowed the refund claim in respect of the services namely, Air Travel Agent Service, Business Auxiliary Services, Business Support Services, Chartered Accountants Services, Clearing and Forwarding Agents Services and CHA Services, Company Secretary Services, Courier Agency Services, Development and Supply of Content Services, Franchise Services, General Insurance Services, Transp....

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.... Service, Transport of Goods by Road Services, Works Contract, Architect Services, Business Support Services, Business Auxiliary Services, Cleaning Services, Chartered Accountant Services, CHA services, Development and Supply of Content Services; Franchisee Services, Insurance Auxiliary Services, Internet Telecommunication Services, Security Services, Technical Testing, Inspect and Certification S....