CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 51892 of 2015 [Arising out of Order-in-Appeal No. 28/ST/APPEAL-II/SM/GGN/2014-15 dated

17.02.2015 passed by the Commissioner (Appeals-II), Service Tax, Gurgaon]

M/s Genpact India Private Limited ……Appellant GE Towers, Sector 53, DLF City, Phase V, Gurugram, Haryana 122002 VERSUS Commissioner of Service Tax, Delhi-IV ……Respondent Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 APPEARANCE:

Shri Prasad Paranjape and Shri Aditya Joglekar, Advocates for the Appellant Shri Aniram Meena and Shri Shantanu Kumar Meena, Authorized Representatives for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60149/2026 DATE OF HEARING: 16.10.2025 DATE OF DECISION: 13.02.2026 S. S. GARG :

The present appeal is directed against the impugned order dated 17.02.2015 passed by the Commissioner (Appeals), whereby the learned Commissioner (Appeals) has upheld the Order-in-Original dated 12.05.2014 by upholding the rejection of refund; the details of refund rejected are given herein below in tabular form:

Sr. Grounds Amoun