2026 (9) TMI 7

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....JUSTICE K. MANMADHA RAO For the Appellant : Ms. Anamika, Adv. For Sri. Unnikrishnan M., Adv. For the Respondent : Smt. Tanmayee Rajkumar, Adv. ORAL JUDGMENT PER: HON'BLE MR. JUSTICE S.G.PANDIT: The appellant/Revenue is in appeal under Section 35G of the Central Excise Act, 1944 questioning final order No.20026/2022 dated 10.02.2022 passed by the Customs, Excise & Service Tax App....

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.... India Wireless Solutions Pvt. Ltd., V/S Commissioner of Service Tax, reported in Bengaluru (2012 (27) STR 134 (Kar)? 2. Whether the CESTAT has failed to note that, the claim for refund for CENVAT credit on export of Information Technology services prior to 16.05.2008 could not have been claimed by virtue of Rule 5 of CENVAT Credit Rules, 2004? 3. Whether the CESTAT has not looke....