2019 (3) TMI 1323

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....agan Babu, AC (AR) for the Respondent ORDER Appellant is providing service under the category of "Business Auxiliary Service" from July, 2011 onwards and since the appellant is exporting information technology services to its overseas clients viz., M/s. Intralign, M/s. Armedix LLC, M/s. Medical Billing Experts LLC, M/s. Physources Solutions, USA, filed a refund clain on 26.11.2015 in respect....

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....s Vs. CCE, Delhi -2011 (270) ELT 465 (S.C) that Interpretation of exemption notification have to be strictly construed with for availing its benefit. Aggrieved, appellant is before this forum. 2. Today when the matter came up for hearing, LD. Counsel, Shri N. Viswanathan, appeared for the appellant and submitted that the appellants have filed the subject refund claim on 28.09.2017 when the Fina....

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....as placed reliance on the decision dated 06.02.2017 of the Tribunal in the case of CCE, Pune Vs. Bangalore Agro Foods and Sandoz Pvt. Ltd. Vs. CCE, Belapur - 2015 (325) ELT 387 in support of his contention. He also relies on the decision of the Commissioner GST & CE (Appeals), Chennai in OIA No. 195 to 198/2018 (CTA-I) dated 25.04.2018 in M/s. Botcode technologies LLP Vs. CGST & CE, Chennai North,....

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....s seen that the Commissioner in paragraph 7.3 while analysing the conditions stipulated under Notification No. 27/2012 - CE(NT) dated 18.06.2012 has held as follows:- "7.3 ............................... The condition 2 (h) requires that the amount of refund claimed be debited from the cenvat credit account, at the time of making the claim. However, as long as the availability and eligibility o....