TaxTMI 
TaxTMI 
2018 (2) TMI 1449
X X X X Extracts X X X X
X X X X Extracts X X X X
....S. Jetly with Mr. J. B. Mishra for the appellant. Mr. B. J. Raichandani with Mr. Anshal Jain for the respondent. P.C. :- 1. The Revenue, in this appeal, proposes the following substantial questions of law:- "(a) Whether in the facts and circumstances of the case and law applicable thereon, the CESTAT was right in holding that the assessee is entitled for refund of Cenvat Credit i.e. Se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d for export business. In that, the assessee relied upon certain notifications. The copies of these notifications are annexed as Exhibit-'A' to the memo of this appeal. The details of the refund claims are set out in para 3.2 of the appeal memo. The refund claims were considered and orders-in-original were passed rejecting the same and the rejection is on the ground that there was no co-re....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oration Ltd. vs. Commissioner of Central Excise, Service Tax and Customs, Raigad 2013 (32) STR 31 (Bom.). The other services as well were held to be input services and which have direct co-relation with the export of goods. Thus, the disputed services, namely, banking and financial services and technical inspection and certification services were found, on perusal of the record, to be co-related w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....any substantial question of law arises for our consideration and adjudication. 6. The reliance placed by Mr. Jetly on an order passed by the Tribunal's South Zone Bench at Bangalore (Kbace Tech Pvt. Ltd. vs. Commissioner of Central Excise and Service Tax, Bangalore 2010(18) STR 281 (Tri. Bang.)) is misplaced. There, the assessee himself came out with negative list of services stating credit....