TMI Blog2015 (7) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... he disputed services by this Tribunal in its own case, thus, in this case also the appellant should be allowed the refund benefit. Visa charges - Held that: - the same is not eligible for refund inasmuch as such charges were incurred by the appellant for the family members of the employees, which cannot be termed as input service for the purpose of getting the refund benefit. Appeal allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund claim of ₹ 17,66,011/- was rejected by the original authority. In appeal, the ld. Commissioner (Appeals) has allowed the refund claim for ₹ 6,75,412/- and has disallowed the claim amount of ₹ 10,19,197/-, against which the appellant has filed the present appeal before this Tribunal. The reason for denial of the service tax refund is that there is no nexus between the inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 51400/2014-ST(SM), wherein refund claim in respect of the present disputed services were allowed in favour of the present appellant. 5. Considering the fact that the appellant has already been granted the refund benefit with regard to the disputed services by this Tribunal, I am of the view that in this case also the appellant should be allowed the refund benefit, which was denied by the ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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