2020 (4) TMI 203

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....echnology Software services and are registered as an Export Oriented Unit under Software Technology Parks of India (STPI) Scheme. They are also providing taxable services to the Domestic Tariff Area under the head of "Manpower Recruitment Agency" services. For the period July, 2009 to September, 2009 they filed refund claim under Rule 5 of Cenvat Credit Rules (CCR), 2004 seeking refund of Cenvat credit which was not utilized on account of export of services in terms of Rule 5 of CCR, 2004 read with Notification No. 5/2006-CE (NT) dt.14.03.2006. Of the total claim, the original authority sanctioned an amount of Rs. 35,09,134/- and rejected refund of Rs. 1,59,269/- holding that services pertaining to Rent-aCab Operator services, Outdoor Cater....

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...., the refund of Cenvat credit must be allowed. He further submits that in respect of the disputed services, they have also been allowed Cenvat credit in their own case for the previous and subsequent periods. All the disputed services are as follows: Sl.No. Category of service Favourable orders in appellant's own case 1. Rent a cab operator services Refund on the said services is allowed by the Hon'ble Tribunal in the appellant's own cases in the following orders - Final Order No. Date of Order Period of Dispute A/30160/2016 04.02.2016 Jan-11 to Mar-11 A/30315/2016 05.04.2016 Apr-09 to Jun-09 A/30065/2016 20.01.2016 Oct-09 to Dec-09 2. Outdoor catering services 3. Cleaning se....