TMI Blog2017 (1) TMI 613X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/28026/2013 - A/30282/2016 - Dated:- 29-4-2016 - Ms. Sulekha Beevi, C.S., Member (J) Shri Abhishek Rastogi, CA, for the Appellant. Shri Rajesh Jacob, Asstt. Commissioner (AR), for the Respondent. ORDER The appellant is aggrieved by the rejection of refund claim. 2. The appellant, M/s. GE India Exports (P) Ltd., is engaged in providing Consultant Engineer Service and Information Technology Software Services which are exported to entities located outside India. The appellant is 100% EOU registered under Software Technology Parks of India (STPI) Scheme at Hyderabad and Bangalore. It is registered with Service Tax Department under Centralised Registration. The appellant filed refund claim for the period October, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Input service credit availed on car parking charges and maintenance charges 1,05,615 Housekeeping services on which Cenvat availed are not related to export of output services 19,406 Service Tax details not shown on the input service 4,669 Total 6,83,882 4.1 The learned consultant submitted that one of the reason for rejecting the refund is that the input service invoices were issued to the premises/address of the appellant which was unregistered. Cenvat credit of ₹ 3,19,736/- was disallowed for this reason. The invoices were issued to the Bangalore premises by the service provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fitting and renovation in the office premises. The service provider has paid the service tax under this category though the work involves minor works like armrest reupholstery, chair shampio washing, service and fitting charges. 4.5 Chartered Accountant Service was availed for processing provident fund, TDS and filing other statutory compliances. Scientific or Technical Consultancy Services were used to test the indoor air quality to ensure safe and secure workplace. Management, Maintenance and Repair Services (Rs. 1,437/-) was used for annual maintenance charges and other repair works done in the premises. 4.6 It was submitted that there is no dispute as to the credit availed by appellant. The appellant has been disclosing the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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