2018 (11) TMI 758

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....l Kumar (Advocate) for the Appellant (s) Shri Mohd. Altaf (Asstt.Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa : The appellant is engaged in the export of Information Technology Software Services and are entitled to the refund of the Cenvat Credit availed by them in respect of input services which stands utilized for providing the output export services. Such refund is a....

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.... them and as also reversed the said credit from their Cenvat account, the notice proposed to confirm the interest in respect of the said availed Cenvat credit which was not Cenvatable. 3. Proceedings resulted in passing of Order-in-Original as also Order-in-Appeal wherein total refund of Rs. 5,81,153/- was denied in respect of credit of Service Tax availed on Management Consultant, Event Manage....

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....ctor, but the same also resulted in appointment of HR director. As such the said services were essentially the Manpower Recruitment Services. In any case, submits the learned Advocate that even if the said services provided by the service provider are considered to be Management Consultant Services, the same would also qualify for Cenvatable input services and the assessee would be entitled to ava....

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..... CC & C.EX., Noida [2013-VIL-21-CESTAT-DEL-ST] laying down the said services as Cenvatable input services and the appellant being entitled to the refund of the same. As such by following the said decision of the Tribunal we allow the refund of the Service Tax of Rs. 97,129/- and Rs. 33,913/- relatable to said services. 6. As regards the interest portion in respect of Rs. 20.98 Lakhs withdrawn ....