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2019 (12) TMI 1124
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....ntant for the Appellant Shri Sudhir B. Mane, AC., Authorized Representative for the Respondent ORDER Per: Mr. P. Anjani Kumar Heard both the sides and perused the records of the case. 2. Briefly stated the facts of the case are that the appellants are engaged in the provision of BPO services and avail services like business auxillary services, manpower recruitment/supply against the....
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....a prerequisite for granting refund. He relied upon the following cases: i) mPortal India Wireless Solutions Pvt.Ltd. 27 S.T.R.134 (Kar.) ii) Tavant Tehnologies India Pvt.Ltd (430 S.T.T. 57 (KR). iii) E.T-Care India Pvt.Ltd (52)S.T.R 246 (Madras) He further submitted that in their own case refund for the quarter October to December 2015 has been granted through registr....
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....Technology (37) S.T.R. 716 (ALL) ii) PTC Software (India)Pvt.Ltd (35) S.T.R.632 (TRI-MUM) iii) BNY Mellon International Operations (India) P.Ltd. (45) S.T.R. 116 (*TRI-MUM) 6. In respect of Hotel and leisure i.e. Recreation services, learned counsel submits that the employees are served food and beverages and as it is towards keeping the employees of the company in good condit....
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....cited a few cases decided by the co-ordinate bench at Delhi we find that Karnataka High Court has decided the issue in favour of the Appellant no contra judgement of any other high court has been placed before me. Therefore I find that the issue is settled in favour of the appellants. Regarding the other issues like general insurance etc., the refund of credit which was sought to be denied to the ....