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2018 (2) TMI 1028 - AT - Service TaxRefund claim - Renting of Immovable Property Services - Maintenance or Repair Services - Delegate (Commercial Training or Coaching) - Maintenance or Repair Service - denial on the ground that the entire credit availed on the input services could not be utilised by them being an E.O.U - Held that: - in the appellant's own case M/s. Integra Software Services Pvt. Ltd. Versus CCE & ST, Pondicherry [2017 (8) TMI 1053 - CESTAT CHENNAI], the issue whether the appellant is eligible for credit on Renting of Immovable Property Service for the service tax paid under reverse charge mechanism by the company has been discussed and analysed - the issue has to be remanded to the adjudicating authority who shall consider facts of the case - matter on remand. With regard to the Maintenance or Repair Services, the learned consultant has submitted that the invoices pertain to Housekeeping Services and the appellants have paid service tax under this category - Held that: - By mistake, they have noted in their ledger that the service tax has been paid under Maintenance or Repair Services. This aspect also requires verification - matter on remand. The credit/refund in respect of Management Consultant Services and Delegate Fees having decided in favour of the appellants in the case of M/s. Integra Software Services Pvt. Ltd. Versus CCE & ST, Pondicherry [2017 (8) TMI 1053 - CESTAT CHENNAI] - refund allowed. Partly decided in favor of appellant and part matter on remand.
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