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2022 (3) TMI 1168 - AT - Service TaxRefund of CENVAT Credit - input services - renting of immovable property for want of registration - Restaurant services - Accommodation services - General Insurance & Auxiliary services - Photography services - Air Travel Agent services - Maintenance and Repair Service - Telecommunication service - denial of credit on the ground of nexus - period from October, 2014 to March, 2016 - HELD THAT:- As can be seen from the order passed by the learned Commissioner (Appeals), arguments were led in that direction like Air Travel services and Hotel Accommodation services were taken for attending meetings/conferences/seminars with various clients of the company and for annual meetings etc. but as could be seen from the last para of point 6.4(b) of the order passed by the learned Commissioner (Appeals), he had distinctly observed that relevant documentary trail, and not invoices alone, can establish the purpose of use of the services if for personal or business. This being the facts on record, it would be just and proper to remand the matter to the Commissioner (Appeals) for such examination of additional proof concerning availment of input services by the Appellant except for Renting of Immovable property which is held in favour of the Appellant. The Appellant is entitled to get refund on CENVAT credit of ₹ 77,53,479/- +1,27,340/- = ₹ 78,80,819/- on Renting of Immovable property with applicable interest and for ascertainment of its eligibility for availment of CENVAT credit concerning Restaurant services, Accommodation services, General Insurance & Auxiliary services, Photography service and Air Travel Agent services matter is remanded back to the Commissioner (Appeals) for further examination of documents and Appellant is duty bound to produce the documentary proof before him upon notice - Appeal is allowed by way of remand.
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