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2016 (9) TMI 1134 - CESTAT MUMBAI

2016 (9) TMI 1134 - CESTAT MUMBAI - TMI - Refund claim - unutilized CENVAT credit of service tax paid - amount of credit availed on Mediclaim for the family members of the staff and service tax paid from the opening balance of the CENVAT account - Held that:- the refund is ineligible and fairly 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 - .....

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lly following the same, we hold that refund of CENVAT credit of service tax paid on car parking services is eligible. - Refund claim - unutilized CENVAT credit of service tax paid - renewal of software used - Held that:- 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 with the business activity of the appellant, which is managem .....

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ran This appeal is directed against Order-in-Appeal No: PIII/RS/117/2012 dated 30/03/2012 passed by the Commissioner of Central Excise (Appeals), Pune III. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding rejection of refund claim of ₹ 11,93,036/- by the lower authorities. The said claim was rejected on the ground that though the appellant is eligible for the refund of the unutilized CENVAT credit of the service tax paid, the said amount incl .....

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