TMI Blog2018 (2) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT BANGALORE] has allowed the refund on ‘Renting of Immovable Property service’ and “Event Management Service”. All these services fall in the definition of “input service” and the appellants are entitled to claim refund subject to verification of documents - appeal allowed by way of remand. - ST/21649/2017-SM, ST/21650/2017-SM, ST/21651/2017-SM - 20015-20017 / 2018 - Dated:- 2-1-2018 - SHRI S.S GARG, JUDICIAL MEMBER Mr. Deepak Jain, CA, For the Appellant Mr. Pakshirajan, AR, For the Respondent Per : S.S GARG The appellant has filed these three appeals against the common impugned order dated 28.8.2017 passed by the Commissioner (A) whereby the Commissioner (A) has partly allowed the appeal of the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness Auxiliary Services. They filed refund claims seeking refund of unutilized CENVAT credit paid on input services used for the services exported by them during the impugned period under Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE dated 14.3.2006. The Original authority after following the due process of law has sanctioned refund partly on certain eligible input services and rejected amounts claimed relating to ineligible input services. Aggrieved by the said order, on rejected portion of the claim, the assessee went in appeal before the Commissioner (A), who vide Order-in-Appeal No.756-758/2014 dated 10.11.2014 held certain services to be eligible and others as ineligible and accordingly, remanded the cases to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Castrol India Ltd. vs. CCE, Vapi: 2013 (291) ELT 469 (Tri.-Ahmd.) JP Morgan Service (I) Pvt. Ltd. vs. CST, Mumbai: 2016 (42) STR 196 (Tri.-Mum.) HCL Technologies Ltd. vs. CCE, Noida: 2015 (40) STR 369 (Tri.-Del.) Toyota Kirlosakr Motor Pvt. Ltd. vs. CCE: 2011 (24) STR 645 (Tri.-Bang.) Endurance Technologies Pvt. Ltd. vs. CCE, Aurangabad: 2013 (32) STR 95 (Tri.-Mum.) Outdoor Catering service Rs.1,52,763/- Commissioner of Service Tax, Bangalore v. Jubilant Biosys Ltd., reported at 2016 (42) S.T.R. 729 (Tri. - Bang.) Air Travel Agency service Rs.4,928/- Commissioner of Service Tax, Bangalore v. Jubilan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund on these services only on the ground that the appellant has not proved that they have not recovered any charges from the employees for providing Outdoor Catering Service . 5.5 Further, with regard to Air Travel Agency service , the Commissioner (A) has rejected the credit on the ground of non-production of any document to prove that the Air Travel Services were availed for official purpose. The learned consultant further submitted that all the services fall in the definition of input services even after the amendment in the definition of input service w.e.f. 1.4.2011. He also submitted that for the subsequent period, in appellant s own case the department has allowed the refund on these services and he has attached certain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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