2018 (8) TMI 695

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.... for the Appellants Shri G R Sharma, AR for the Respondent ORDER Per: Anil Choudhary: The issue in this appeal relates to claim of refund by the appellant-assessee under Rule 5 of Cenvat Credit Rules, 2004 read with notification. 2. The brief facts are that the appellant - Technovate eSolutions Private Ltd (now known as Intelenet Global Services Private Ltd) was providing services u....

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....x was demanded on the output service under the category BAS. This show cause notice was adjudicated by the learned Commissioner by order-in-original dated 30.01.2014 wherein the learned Commissioner relying on the rulings of this Tribunal in the case of Paul Merchants Ltd. vs. CCE, Chandigarh [ 2013 (29) STR 257 (Tri-Del)] held that the activity of the appellant amounts to export of service and ac....