2017 (3) TMI 247

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..... Consultant Services, Security Agency services - denial on account of nexus - Held that: - The rent paid for car parking as well as the maintenance charges paid for the premises is part and parcel of the rent agreement, though the amounts are paid as rent towards car parking and maintenance charges. The disallowance of refund of these services is not proper - refund allowed. Chartered Accountan .....

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..... m filed by the appellant under Rule 5 of the CENVAT Credit Rules, 2004. 2. The appellant who is a 100% EOU engaged in providing Information Technology Software Services (ITSS) were registered with the Service Tax Department and output services were exported. The appellants had accumulated unutilised credit of input services and filed refund claim for the period April 2012 to June 2012 for an a .....

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..... ved as tabulated by the appellant is as under:- Name of the service Amount Renting of immovable property - car parking and maintenance Rs.83,528/- Chartered Accountant services ₹ 1,236/- Manpower Recruitment and Supply Agency Service ₹ .....

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..... /- Courier services Rs.2,243/- ITSS ₹ 1 ,630/- Custom House Agent services ₹ 1,545/- 3. On behalf of the Revenue, the learned AR Shri Nagraj Naik reiterated the findings in the impugned order. 4. I have heard the submissions made by both sides. The ref .....

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..... etc. The Tribunal in the Final Order No. A/30378/2016 dt. 05/05/2016 as well as the Final Order passed in the appeal No ST/21/830/2014 [Final Order No.A/30035/2017 dt. 04/01/2017] has discussed and analysed the eligibility of refund in respect of services shown in the above table. Following the above decisions, I hold that the appellant is eligible for refund. The impugned order disallowing the re .....

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