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TMI Blog2018 (2) TMI 1182X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Ashok Jindal The appellant is in appeal against the impugned order wherein the refund claim filed under Notification No.27/2012-CE (NT) has been denied on the premise that services for which they have availed Cenvat credit are not input services and appellant has filed 3 times revised returns showing different figures. Moreover, they have not produced bank reconciliation certificates and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore me. 3. Heard the parties and considered the submissions. On going through the impugned order, I find that the main ground for denial of refund is that the services on which Cenvat credit has been availed are not input services. Therefore, it is necessary to go into detail of each service for which the appellant has availed Cenvat credit are the input service or not:- (a) Real Estate Agent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Cenvat credit on the said services. (c) Services such as Air Travel services, Restaurant services, Short-term Accommodation services etc. - I find that the officials of the appellant are going abroad and availing the services of Air Travel, hotels or short term accommodation services and restaurant services for providing output services. Therefore, the said services having the direct nexus for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I find that the appellant has provided certificates issued by bank co-relating the exports made by the appellant and payments realised thereof. The adjudicating authority shall examine the certificates to verify that against the exports of goods the appellant has received the payment through the banking channels or not. If the adjudicating authority is having any doubt then the adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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