2018 (2) TMI 1484

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....er (AR) - for respondent ORDER The issue for determination in these five appeals of M/s Euronet Global Development Centre against order-in-appeal no.PUN-SVTAX-000-APP-118 to 122-15-16 dated 9th October 2015 of Commissioner of Service Tax (Appeals), Pune is the entitlement to refund of tax discharged on services availed for performing authorized operations approved by the competent authority ....

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.... and taxes leviable on inputs/input services used for carrying out authorized operations. Unlike goods which are physically entered into the processing area of said zones, the intangibility of service requires a different manner of monitoring to prevent misuse; for this purpose, the scheme of exemption is administered through a refund mechanism which is contained in the notification supra. It is n....

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....(325) ELT 234 (SC)], that the subsequent reversal of credit amounts to credit not having been taken. 4. Heard Learned Authorized Representative who has submitted that the appellant had not furnished any evidence of reversal of CENVAT credit as claimed by them and that the availment was, itself, suppressed in the claim for refund. According to him, these two factors were sufficient to discard th....