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M/s Torus Business Solutions Pvt. Ltd. Versus CST, Gurgaon

2017 (9) TMI 883 - CESTAT CHANDIGARH

Refund claim - denial on the ground of time limitation and also on the ground that the parking charges paid by the appellant have no nexus with the output service - Held that: - the appellant has filed the refund claim online within time and as all the documents could not be filed by the appellant online, therefore, the appellant filed physically refund claim although after one year - The date of filing of the refund claims online should be taken into consideration to determine whether a particu .....

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ed - refund allowed - decided in favor of appellant. - ST/53085/2016 - Final Order No. 61456/2017 - Dated:- 31-7-2017 - Mr. Ashok Jindal, Member (Judicial) None - for the appellant Shri. Tarun Kumar, AR- for the respondent ORDER The appellant is in appeal against the impugned order wherein the refund claim filed under Rule 5 of the Cenvat Credit Rules, 2004 was denied as time barred and on the ground that the parking charges paid by the appellant have no nexus with the output service. 2. The bri .....

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g charges had no relevance to the output services provided by the appellant, therefore, there is no nexus with the output service. Consequently, the parking charges are not inputs service as per Rule 2(l) of the Cenvat Credit Rules, 2004. Therefore, the refund claim on that ground is also denied. Aggrieved from the said order, the appellant is before me. 3. Despite notice. None appeared on behalf of the appellant nor any request for adjournment has been received. On perusal of the records, it is .....

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im has not been filed within one year. The authorities below has rightly rejected the refund claim. He further submitted that the cenvat credit on parking charges has no nexus with the output services, therefore, they are not entitled to refund claim. Consequently, the refund is rejected. 5. Heard the ld. AR and perused the records. 6. On perusal of the records, I find that the refund claim filed by the appellant has been rejected on two grounds: (A) On limitation (B) The parking charges are not .....

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