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2019 (3) TMI 48 - AT - Service TaxCENVAT Credit - input services - House Keeping Services - Held that:- Reliance was placed in the case of WIPRO LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE [2017 (5) TMI 188 - MADRAS HIGH COURT], where it was held that Landscaping of factory or garden certainly would fall within the concept of modernization, renovation, repair, etc. of the office premises. At any rate, the credit rating of an industry is depended upon how the factory is maintained inside and outside the premises - following the said decision, the credit is allowed. Refund of unutilized input service credit - date of filing of refund claim - Rule 5 of CCR read with Notification No. 27/2012-CE (NT) dated 18.06.2012 - Held that:- The delay is there only on account of the receipt of appellant’s application for refund and this fact is duly supported by the Legacy Cell letter dated 18.07.2017 in C.No. IV/16/02/2017-Misc.Leg.RF/ RB-II issued by the Office of the Commissioner Goods and Service Tax, Chennai-South Commissionerate, wherein the date of claim of the appellant for refund has been acknowledged as 27.06.2017 - there is no finding by the lower authorities as to the non-compliance with any of the provisions of Rule 5 of CCR, 2004 for rejecting appellant’s claim. This, coupled with date of acknowledgement by the Legacy Cell, makes it very clear that the appellant’s claim for refund was in order and is even so, in terms of Notifications referred to in the Order-in-Original - refund cannot be rejected on this ground. Appeal allowed - decided in favor of appellant.
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