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TMI Blog2021 (7) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004 read with Notification No.27/2012-CE(NT), dated 18.06.2012 for the period from April, 2016 to June,2016 and from April, 2017 to June, 2017. After due process of law, the refund sanctioning authority partly rejected part of the refund claim. Aggrieved by the said order, the appellants filed appeal before Commissioner (Appeals), who disallowed refund of Cenvat credit of service tax paid in respect of Air Travel Agency Services, Short-term Hotel Accommodation Services, Cleaning Services and Pest Control Services, and also the refund claim in respect of Krishi Kalyan Cess. In appeal no.ST/40105/2020 all these services are involved whereas the issue in appeal no.ST/40104/2020 pertains to refund of service tax paid on Cleaning Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere availed by them. These services were entirely availed for accommodation for business purposes and not for personal consumption. 2.3 The learned counsel submitted that an amount of Rs. 60,172/- in appeal no.ST/40105/2020 and an amount of Rs. 7,22,430/- in appeal no.ST/40104/2020 was rejected in respect of Cleaning Services. These services were availed from M/s. Elite Chem-Dry Carpet and Tile, M/s. Laxmi Carpet Services and Maintenance for cleaning of carpets in its premises. The appellants also availed services from M/s. Best Practice Washrooms Pvt. Ltd., M/s. Washroom Hygiene Concepts Pvt. Ltd., and M/s. OCS Group (India) Pvt. Ltd., for servicing and installation of sanitary napkin machine, sanipod bin and feminine hygiene concept mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals, are shown in the table below:- Sl.No. Issue Description Amount (in Rs.) 01 Cenvat credit on Air Travel Services 2,80,312 03 Cenvat credit on Cleaning Services (in appeal no.ST/40104/2020) 7,22,430 04 Cenvat credit on Cleaning Services (in appeal no.ST/40105/2020) 60,172 05 Cenvat Credit on Pest Control Services 7,680 06 Krishi Kalyan Cess (KKC) 20,990 Total 15,98,266 6. The learned counsel for the appellants have submitted that the Air Travel Services were availed by the employees for travelling for the purpose of their business, to meet their clients and also for attending workshops, seminars etc. Though, the authority below has denied the credit availed on these services alleging that these s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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