CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH - COURT No. I Service Tax Appeal Nos. 41273 & 41274 of 2015 (Arising out of Order-in-Appeal No.89 to 93/2015 (STA-II) dated 06.03.2015 passed by Commissioner of Service Tax (Appeals-II), Chennai)

M/s. Hexaware Technologies Ltd. …. Appellant Plot No H 5, SIPCOT IT Park,”

Navallur Post, Siruseri-603 103.

VERSUS Commissioner of GST & Central Excise … Respondent Chennai Outer Commissionerate, Newry Towers, Nio.2054-I, II Avenue, Anna Nagar. Chennai-600 040.

APPEARANCE:

Ms. B. Varma, Advocate for the Appellant Ms. Rajni Menon, Authorized Representative for the Respondent CORAM :

HON’BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER Nos.40551-40552/2026 DATE OF HEARING : 22.04.2026 DATE OF DECISION :22.04.2026 M/s. Hexaware Technologies Ltd. (the appellant herein)

have filed these appeals against the rejection of refund claims filed by them under Rule 5 of the CENVAT Credit Rules.

2. The details of ‘input services’ on which CENVAT Credit was disallowed and consequently the refund claimed of the Service Tax paid on these ‘input services’ was rejected, are as under:-

3. The Ld. Counsel appearing on behalf of the appellant s