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2022 (9) TMI 1156 - AT - Service TaxRefund of unutilized CENVAT Credit of the Service Tax paid - input services - Air Travel Agent Service - Car Parking Service - Hotel Service - Foreign Exchange Service - Rent-a-cab Service - Construction Service - Event Management Service. HELD THAT:- The denial of CENVAT Credit on the impugned services relating to Air Travel Agent Service, Car Parking Service, Event Management Service, Rent-a-cab Service and Foreign Exchange Service is required to be allowed since the denial is held to be incorrect. To this extent, therefore, the impugned order is set aside and the claim of the appellant is directed to be allowed. Hotel Services - HELD THAT:- This Bench in the earlier Order had remanded the issue for fresh consideration to the file of the Adjudicating Authority and hence, the same is required to be followed here as well. This issue, therefore, is allowed by way of remand. Construction Service - HELD THAT:- There are no supporting evidences other than a mere statement that the said service is not for the construction of a building or civil structure. In the absence of documents in support in this regard to say that the construction involved only repairs and maintenance or bringing up temporary structures, this matter also requires to be looked into again by the Adjudicating Authority. This issue is also, therefore, allowed by way of remand to the file of the Adjudicating Authority, however, with a direction to the appellant to offer all relevant documents in support of its claim. Denial of refund an amount of Rs.1,10,742/-, being not debited from the Education and Secondary Education Cess account - HELD THAT:- The issue is also to be looked into afresh, which appears to be a procedural error. This issue is also, therefore, remanded to the file of the Adjudicating Authority. Denial of refund of an amount of Rs.1,41,073/-, which is on account of the difference between the amounts shown in the ST-3 returns and Form-A - HELD THAT:- It appears that the authorities below have not verified those documents before passing the orders. It is opined that even this issue requires re-adjudication. Hence, the denial of refund on this issue is set aside and the matter is remanded to the file of the Adjudicating Authority, before whom the appellant shall once again furnish all supporting documents for enabling the Adjudicating Authority to pass a speaking order. The appeal stands partly allowed and partly remanded.
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