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2019 (1) TMI 1244 - AT - Service Tax100% EOU - Refund of unutilized CENVAT Credit - rejection on the ground that premises has not been registered - input services or not - Air Travel Agent Services - Rent-a-Cab Services - Outdoor Catering Services - Guest House Services - Clearing and Forwarding Agent Services - non-production of invoices. Non-production of invoices - Held that:- Appellant are not contesting the rejection of refund to the tune of ₹ 2,80,582/- with regard to the non-production of invoices. The said rejection is therefore upheld. Rejection on the ground that premises has not been registered - Held that:- Subsequently, the appellants have obtained registration for all premises. The jurisdictional High Court in the case of M/s. Visual Graphics Computing Services India (P) Ltd. [2018 (7) TMI 1394 - MADRAS HIGH COURT] had held that refund cannot be rejected - the rejection of refund on the ground that the premises is not registered cannot sustain. Input services - period prior to 01.04.2011 - Air Travel Agent Services - Rent-a-Cab Services - Outdoor Catering Services - Guest House Services - Clearing and Forwarding Agent Services - Held that:- The definition of “input services” during the said period had a wide ambit as it included the terms “activities relating to business” - the rejection of refund claim on these services is unjustified. Appeal allowed in part.
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