2018 (10) TMI 1555

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....5/2010; ST/218-220/2012; - Final Order No. 21630 - 21636/2018<br>Service Tax<br>SHRI S.S GARG, JUDICIAL MEMBER And SHRI P. ANJANI KUMAR, JUDICIAL MEMBER Mr. Akbar Basha, Advocate For the Appellant Mr. K. Murali, AR For the Respondent ORDER PER: P. ANJANI KUMAR M/s. Conduent Business India LLP formerly known as M/s. Affiliated Computer Services India Pvt. Ltd. have filed various rebate cla....

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....pees) 1 ST/760/2009 38/2009 Apr. '06 - Sep. '06 1,12,38,617 2 ST/759/2009 37/2009 Oct. '06 - Mar. '07 1,12,58,025 3 ST/1167/2009 39/2009 Apr. '07 - Sep. '07 1,15,58,418 4 ST/1775/2010 161/2010 Oct. '07 - Mar. '08 1,04,20,853 5 ST/218/2012 393-395/2012 Apr. '08 - Sep. '08 77,26,095 6 ST/219/2012 -do- Oct. '08 - Mar. '09 1,43,40,065 7 ST/220/2012 -do- Apr. '08 - Se....

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....le for rebate, they are restricting the claim only to the extent of BPO services. He also submitted that inspite of the fact that they have submitted all the documents showing export of service, payment of service tax, realization foreign exchange and authorities have dismissed their rebate claims on grounds cited above. 4. The learned AR has reiterated the findings of OIOs and OIAs and submitted....

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....ired to be verified while sanctioning rebate claim under the said Notification is whether service has been exported or not and whether consideration has been received by the exported service and whether the tax has been paid on the service exported or not. Other than this, no other verification is required. It was also brought to our notice that Tribunal has also followed this decision in the case....