WIPRO LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS is an appeal by Wipro Ltd., which was formerly known as Wipro BPO Solutions. It was at the material time engaged in the rendering of IT-enabled services such as technical support services, back- office services, customer-care services etc. to its various clients all of whom were situated outside India, i.e., in UK, USA and Australia.

(2.) THE appeal arises out of the order passed by the Central Excise & Service Tax Appellate Tribunal ("CESTAT") in order No. ST/593/2011(PB) on 05.10.2011, in Appeal No. ST/66/2008. On 12.12.2012, the following substantial question of law was framed: -

(3.) THE appellant lodged two claims claiming rebate in respect of service tax paid on input services. In respect of the services rendered by the appellant between 16.03.2005 and 30.09.2005, the claim for rebate was filed on 15.12.2005 and in respect of the services rendered between 01.10.2005 and 31.12.2005, the claim was filed on 17.03.2006. The input services were mainly the night transportation services, recruitment services, bank charges etc. The declaration required to be filed in terms of paragraph 3 of the Notification No.12 (supra) was however filed by the appellant only on 05.02.2007.