TMI Blog2014 (5) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... put service is exported and accumulated CENVAT credit is to be refunded under Rule 5 of CENVAT Credit Rules 2004 under Notification No. 5/06 NT dated 14.03.2006. Held that:- appellant has made out a complete case for eligibility for refund in respect of service tax paid on all the above input services. However, the matter has to be remanded for the purpose of verification of documents and reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Rule 5 of CENVAT Credit Rules 2004 under Notification No. 5/06 NT dated 14.03.2006. 2. Heard both sides. 3. The learned counsel submits that event management service has been used for interaction of employees with senior leadership of the company and service is received in relation to business promotion and team building activities. As regards real estate agent service, he submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants. Learned A.R. would rely upon the decision in the case of Satyam Computer Services Ltd. Vs CST, Hyderabad [2011(22)S.T.R.73(Tri-Bang)]. On going through this decision, we find that para 5.1 of this order would be relevant and is reproduced below: 5.1 As regards Event Management and Health and Fitness, their nexus with the provision of output service is not clear. In the instant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility for refund in respect of service tax paid on all the above input services. However, the matter has to be remanded for the purpose of verification of documents and records and sanction of refund and payment of the amount to the appellant. Accordingly, the appeal is allowed by way of remand for sanction and payment of refund in accordance with law subject to the observations made hereinabove. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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