2018 (9) TMI 1378

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....nt Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri Nishant Mishra (Adv) for the appellant and Shri Mohd. Altaf, Assistant Commissioner (A.R.) for the Revenue, we note that the appellant, who are engaged in export of I.T. Services, claimed refunds of credit of service tax paid on various input services utilized for such exports.....

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....t services but rejected the same in respect of catering services and the invoices not being completed. 5. After going through the impugned orders we note that the dispute revolves around the cenvatability of the catering services which have been held to be cenvatable by the larger bench's decision in the case of Commissioner of Central Excise, Mumbai-V V/s GTC Industries LTD. reported at 2008 (12....