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Case Law Details

Case Name : Infosys BPO Ltd Vs C.C.E & C.S.T. (CESTAT Bangalore)
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Infosys BPO Ltd Vs C.C.E & C.S.T. (CESTAT Bangalore)

We find that almost all input services used by the assessee in the case in hand have been considered by various Benches as well as higher judicial fora. Larger Bench of this Tribunal in the case of CCE Vs. Span Infotech (India) Pvt. Ltd. [2018(12) GSTL 200 (T-LB)] has held that insofar as refund claims under Rule 5 ibid are concerned, the same have to be taken as the end of the quarter in which FIRCs received, if the refund claims are filed on a quarterly basis. Even t

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