2021 (10) TMI 1175
X X X X Extracts X X X X
X X X X Extracts X X X X
....espondent - Smt. C.V. Savitha, Superintendent(AR) ORDER These appeals are filed by the assessee against the denial of partial refund that came to be upheld in the impugned Orders-in-Original No.413-420/2020 dt. 04/11/2020 and No.481-483/2020 dt. 18/12/2020. The common issue in all these appeals relates to the denial of cenvat credit on (i) Works Contract Service and (ii) Sponsorship Service, and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mpany undertook the work of renovation/modernisation and that no new construction of commercial building was ever made. He also drew my attention to the invoices raised in this regard. I find that the work undertook by the appellant was only in the nature of modernisation/renovation/repairs by which no new structure or complex has come into existence and accordingly, the denial cannot sustain. 4.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e claim for refund was made. In view of the above, I am of the clear view that the denial of cenvat credit on sponsorship services cannot sustain. 5. Learned AR submits that insofar as appeal Nos.20195 and 20196/2021 are concerned, the adjudicating authority has recorded that as regards sponsorship services is concerned, the appellant company had not submitted challan copies. The adjudicating aut....