2025 (8) TMI 1061

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....MR. JUSTICE S.G. PANDIT AND HON'BLE MR. JUSTICE K. V. ARAVIND For the Appellant (Common in Both Appeals): (By Sri. Jeevan J Neeraligi, Adv.). For the Respondent (Common in Both Appeals): (By Sri. Rajesh Chander Kumar Rohra, Sr. Adv. For Smt. Yovini Rajesh Rohara, Adv.). ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE K.V. ARAVIND) These two appeals by the Revenue are directed agains....

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....Court in the case mPortal as a binding precedent as the same was not challenged before the Hon'ble Apex Court on the ground of monetary limits? 2. That the assessee is engaged in providing Information Technology Services. The assessee has incurred input tax on the services used in providing Information Technology Services. The assessee claimed refund of CENVAT Credit on input or input servi....

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....refund of tax suffered on input services. 4. On the other hand, Sri. Rajesh Chander Kumar Rohra, learned Senior Counsel for respondent submits that subsequently by amendment, w.e.f. 16.05.2008, the Information Technology Software Services is held to be taxable. However, the period in question, the said services were not taxable. Learned Senior Counsel further submits that the taxability of outp....

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....a Research Pvt. Ltd. (CEA No. 6/2016 D.D. No.26.04.2016) 5. We have considered the submission of the learned Senior Standing Counsel appearing for the revenue and learned Senior Counsel appearing for the assessee-respondent. 6. A perusal of the controversy and substantial questions of law raised for consideration of this Court and the judgments cited at the Bar, we are of the opinion that th....