TMI Blog2022 (11) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... on transportation of employees, the records do not indicate any bills issued by service provider; supply of fuel is not supply of input service and the returns do not indicate credit having been taken on inputs for the relevant period. The impugned order is set aside except to the extent of ₹ 1,735/- pertaining to fuel bills and directing that the refund claim for remaining amount be allowed. Appeal disposed off. - Service Tax Appeal No. 85374 of 2020 - Final Order No. A/85995/2022 - Dated:- 21-10-2022 - Hon ble Mr C J Mathew, Member (Technical) For the Appellant : Ms Disha Gursahaney, Advocate. For the Respondent : Shri Vinod Kumar, Assistant Commissioner (AR). ORDER This appeal lies against order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite opportunities having been given to them and that, in any case, the nature of services rendered clearly have no nexus with the exported services. 4. The Tribunal, in re 24/7 Customer Pvt Ltd has held that 12. After considering the submissions of both the parties and perusal of records, I find that in the impugned order, the learned Commissioner has rejected the refund only on the ground of lack of nexus between the input services and the output services which is exported. Further, I find that all the services on which the refund has been rejected have been consistently held to be input services in various decisions relied upon by the appellant cited supra. Moreover, the Department has not questioned the service on input services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejuvenating the minds and rendering them more fit for efficient working. Therefore, it was incorrect to consider the organizing of cricket tournament to be unrelated to the activities of the appellant. As far as the evidence of credit availed on transportation of employees, the records do not indicate any bills issued by service provider; supply of fuel is not supply of input service and the returns do not indicate credit having been taken on inputs for the relevant period. 6. In view of the above, the impugned order is set aside except to the extent of ₹ 1,735/- pertaining to fuel bills and directing that the refund claim for remaining amount be allowed. 7. Appeal is accordingly disposed off. (Dictated and Pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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