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TMI Blog2021 (10) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent - 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, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany 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 ..... he 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 au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose and with clear directions. The appellant has also claimed consequential interest under Section 11BB of the Central Excise Act. It is seen that the interest under the above Section is automatic which only depends on the granting of refund. In view of the above, the appellant would be entitled the interest under Section 11BB also.
(Order pronounced in the Open Court on 28/10/2021) X X X X Extracts X X X X X X X X Extracts X X X X
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