TMI Blog2016 (9) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... rly conceded by the learned Chartered Accountant. Accordingly, the appeal by the appellant on the denial of this refund amount is rejected. Refund claim - unutilized CENVAT credit of service tax paid - corporate car parking - Held that:- the identical issue came up before the Tribunal in the case of HCL Technologies Ltd. vs. Commissioner of Central Excise, Noida [2015 (8) TMI 595 - CESTAT NEW D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement consultancy, consulting engineer, IT software service, etc., we hold that the service tax paid on the renewal of the software by the service provider is eligible to be claimed as refund by the appellant. - Appeal disposed of - APPEAL No. ST/392/2012 - Final Order No. A/89480/2016-WZB/STB - Dated:- 14-7-2016 - Shri M V Ravindran, Member (Judicial) And Shri Devender Singh, Member (Technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax paid on corporate car parking and service tax paid on the renewal of software used. 4. On consideration of the submissions made by both the sides, we find that the refund claim filed for the refund of the service tax paid on Mediclaim for the relative and family members of the staff and service tax paid from the opening balance of the CENVAT account are ineligible and fairly conceded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax paid on the services received by the appellant from the software company who had renewed the subscriptions for the various software installed and used by the appellant, we find from the invoices raised by the software company that it is in respect of the software which are used by the appellant in furtherance of their business activity. Since these services are directly connected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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