TMI Blog2022 (11) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 itself. Tax paid on procurement of renting of immovable property service and works contract service - HELD THAT:- The decision of the first appellate authority for the earlier period, not having been challenged further by Revenue, should have been applied to the impugned period also. Refund of tax on procurement of telecom service to be utilized by employees of the appellant - HELD THAT:- It is seen that the first appellate authority has objected to the claim for refund of tax on procurement of telecom service to be utilized by employees of the appellant even though there is no evidence on record to show the same having been used for personal consumption of the individuals concerned and presumption on that score without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to renting of immovable property service (car parking), work contract service , telephone service and club and association service procured by them for providing the exported service. It is submitted by him that, as far as the first two services are concerned, the Commissioner of GST and Central Excise (Appeals) had decided in their favour in relation to the earlier period vide order-in-appeal no. NA/GST/A-I/MUM/46 /19-20 dated 30th July 2019. Insofar as the other two services are concerned he relies upon the decision of the Tribunal in Manipal Advertising Services Pvt Ltd v. Commissioner of Central Excise, Mangalore [2010 (19) STR 506 (Tri.-Bang.)] and Overseas Infrastructure Alliance (I) Pvt Ltd v. Commissioner of CGST, Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant even though there is no evidence on record to show the same having been used for personal consumption of the individuals concerned and presumption on that score without evidence does not justify denial of CENVAT credit or for denial of refund claim. The decision of the Tribunal in re Manipal Advertising Services Pvt Ltd makes it amply clear that as long as the address on the invoice is that of the assessee and service tax has been fully discharged there is no ground for rejection of the claim. It is settled law that membership of the trading association is an essential requirement for manufacturers and service providers. This has been reiterated in the decision of the Tribunal in re Overseas Infrastructure Alliance (I) Pvt L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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