COMMISSIONER OF SERVICE TAX Vs. CESTAT

JUDGEMENT

(1.) This is an appeal preferred by the Revenue against the judgment and order dated 5-7-2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, the 'Tribunal') [2017 (47) S.T.R. 188 (Tri.-Chen.). 1. 1 The Revenue has referred following questions of law for our consideration :

(2.) In order to adjudicate upon the appeal, the following brief facts are required to be noticed : 2. 1 The respondent, hereafter referred to as the Assessee, is in the business of providing IT and Business Support Services. 2. 2 The Assessee, admittedly, is registered with the Department, and accordingly, registration was accorded to it, in the first instance, on 23-1-2009, which was later on, amended, on 11-7-2013.

(3.) It appears, that the assessee, filed a refund claim dated 31-10-2013, which was received in the office of the concerned Authority on the very same date. The refund claim was made by the Assessee, for a sum of Rs. 4,56,924/-. 3. 1. To be noted, the refund claim pertained to the period from October, 2012 to December, 2012.