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2018 (8) TMI 1452 - CESTAT HYDERABADRefund of CENVAT credit - export of services - Rule 5 of CCR - refund rejected on Accommodation service and other services on the ground that the same is used for personal consumption - Held that:- As regards accomodation services, the said services are entitled for CENVAT credit as the invoices enclosed herein with the appeal memoranda indicate that these amounts are for the lease/rent of the premises which are in the name of the appellant herein - as regards other services, the said services are in respect of the output services and appellant is able to provide satisfactory explanation to the Tribunal - refund allowed. Refund claim - Registration Service - denial on the ground of nexus - Held that:- This amount is in no way connected with the services rendered by the appellant, accordingly the same stands rejected - refund rejected. Refund claim - excess rejection on registration service of INR 2,26,791/- - Invoice not submitted in case of maintenance services - Invoice submitted only for part of the amount in case of services received from NSK shipping and logistics - Non-submission of the signed invoice in case of services received form Engineer’s Syndicate International - Excess credit claimed in case of rent paid to Kundur Vikram Reddy - Held that:- These claims of the appellant needs reconsideration by the adjudicating authority as it is rejected only on the ground that documents were not submitted and there is a calculation error on the amount claimed as refund - matters remanded back. Appeal disposed off.
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