TMI Blog2021 (1) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... intenance service per se is not excluded for the purpose of availing credit, refund should not be denied on the ground that the service provider should not have classified the same under the category of Renting of Immovable Property services. Further, while denying refund, the lower authorities have not stated the reasons as to why such credit is not available. In any case, it is a settled position that the entitlement of credit should not be denied when the assessee is pursuing refund of credit claimed in returns. In the instant case, there is no dispute that service tax of which refund has been claimed, has not been deposited with the Revenue. Since the appellant has submitted necessary confirmations from the service provider duly supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein certain discrepancies were pointed out. However, no reply to said SCN was filed by the assessee. Consequently, the Ld. Asst. Commissioner passed an ex-parte order dated 17.03.2016 rejecting the refund claim filed by the appellant assessee. In appeal before the Ld. Commissioner (Appeals), Bhubaneswar, the original order rejecting the refund claim has been upheld vide Order-in-Appeal dated 20.02.2018 against which the assessee is in appeal before the Tribunal. 3. Shri N. K. Kothari, Ld.Chartered Accountant (CA) appeared for the appellant and Sri Joideep Chakraborty, Ld.Authorised Representative appeared for the Revenue. 4. The Ld. C.A. for the appellant submitted that refund has been wrongly rejected without giving opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but, however, refund has been correctly claimed as per the prescribed formula. (vi) He also claimed interest for the delay caused in refund process. 5. The Ld.Departmental Representative disputed the refund and submitted that the appellant did not submit reply to the SCN. He also submitted that these documents are being submitted for the first time before this forum which should not be given any credence. He accordingly submitted that the appeal be rejected. 6. Heard both sides through video conferencing and perused the appeal records. 7. I find that the refund has been denied for non-submission of requisitioned documents which the appellant submitted before the Ld. Commissioner (Appeals) which has not been considered in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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