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2018 (9) TMI 1212 - AT - Service TaxRefund claim - Place of Provision of Service Rules, 2012 - input services - insurance services - hotel accommodation invoices - denial of refund claims on the ground of nexus - Held that:- It is found that for the period pertaining to 15.12.2013 to 14.02.2014, two insurance coverage were obtained by the appellant and the conditions available on the overleaf of the insurance bond reflected that one is taken for property damage and other one is taken against legal protection that may arise due to dishonesty of employees, loss of documents, cover for defamation as well as intellectual property infringement made - Further, concerning hotel accommodation, the bills produced by the appellant indicate that one Prashant Reddy was accommodated in a Bangalore based hotel for four days, and the ld. Counsel submits that it was in connection with the business of the company which could have established in having given the chance to the appellant to substantiate the same before the adjudicating authority. The matter is remanded back to the adjudicating authority for fresh adjudication in terms of above observations - Matter remanded.
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