TMI Blog2022 (9) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside and the claim of the appellant is directed to be allowed. Hotel Services - HELD THAT:- This Bench in the earlier Order had remanded the issue for fresh consideration to the file of the Adjudicating Authority and hence, the same is required to be followed here as well. This issue, therefore, is allowed by way of remand. Construction Service - HELD THAT:- There are no supporting evidences other than a mere statement that the said service is not for the construction of a building or civil structure. In the absence of documents in support in this regard to say that the construction involved only repairs and maintenance or bringing up temporary structures, this matter also requires to be looked into again by the Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/2019 (CTA-II) dated 31.08.2019 passed by the Commissioner of G.S.T. and Central Excise (Appeals-II), Chennai, wherein the First Appellate Authority has upheld the denial of CENVAT Credit for the reasons assigned therein. 2. Heard Ms. Radhika Chandrasekhar, Learned Advocate for the appellant and Ms. Sridevi Taritla, Learned Additional Commissioner (Authorized Representative) for the Revenue. 3. I have considered the rival contentions and gone through the relevant documents/case-laws relied upon during the course of arguments. 4. The appellant made a refund claim under Rule 5 of the CENVAT Credit Rules, 2004 for Rs.43,09,632/-, being the unutilized CENVAT Credit of the Service Tax paid on input services used in providing output ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n: Cleaning Service Air Travel Agent Services Car Parking Service Banking and other Financial Services Interior Decorator Service Business Support Service Event Management Service Tour Operator Service Foreign Exchange Service (Forex purchase) Renting of Immovable Property Service To this extent, therefore, the rejection of refund cannot sustain. 6. In respect of Hotel Services, however, I find that this Bench in the earlier order had remanded the matter for fresh consideration. Both the representatives submit that they have no objection in remanding this issue for re-consideration as well. 7.1 In view of the above, the denial of CENVAT Credit on the impugned services relating to: 1. Air Travel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppears to be a procedural error. This issue is also, therefore, remanded to the file of the Adjudicating Authority. 7.5 Insofar as the denial of refund of an amount of Rs.1,41,073/-, which is on account of the difference between the amounts shown in the ST-3 returns and Form-A, Learned Advocate for the appellant would submit that they had filed all necessary documentary evidences reflecting the payments which were under reverse charge mechanism. It appears that the authorities below have not verified those documents before passing the orders. I am therefore of the opinion that even this issue requires re-adjudication. Hence, the denial of refund on this issue is set aside and the matter is remanded to the file of the Adjudicating Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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