TMI Blog2018 (4) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... service is not admissible for the purpose of CENVAT credit, he should have issued a separate SCN and after carrying out the process of adjudication, order should have been passed holding that whether the said input services are admissible input services or not. Thereafter a decision on refund should have been taken. All these services in question are directly used by the service provider i.e. t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant, submits that firstly, the refund claim filed under Rule 5 was rejected on the ground that certain services viz. courier agency services, hotel accommodation, restaurant services, mandap keeper and club or association membership services are not admissible input services in terms of Rule 2(l) of Cenvat Credit Rules, 2004. He submits that no show cause notice for denial of the cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 (49) STR 261 (P H); (vi) Dr. Reddy s Laboratories Ltd. 2016 (11) TMI 858 CESTAT Hyderabad. 3. Shri V.R. Reddy, learned Assistant Commissioner (AR) appearing on behalf of Revenue, reiterates the findings of the impugned order. 4. On careful consideration of the submissions made by both the sides and on perusal of records, I find that firstly, the adjudicating authority in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rying out the process of adjudication, he straightaway rejected the refund claim, which is not legal and proper. Further, on going through the nature of the service, I find that all these services in question are directly used by the service provider i.e. the appellant. In various judgments cited by the learned counsel, this Tribunal and various High Courts consistently held that all these service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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