TMI Blog2023 (4) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground of having no nexus with the output services. Objections raised where the invoice address does not match with the registered premises - HELD THAT:- There are large number of decision of this Tribunal where it has been held that so long as it is not established that services are not utilized, CENVAT Credit cannot be denied. Real estate agencies services - consultancy engineering services - short term accommodation services availed by the officials for providing output services - club and association services - IT services - HELD THAT:- The finding of the appellate authority that there is no nexus with output services is not sustainable. Double credit of Rs. 1,353/- - HELD THAT:- The contentions of Revenue that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) allowed certain amounts out of the earlier rejected amounts and passed order allowing certain amounts and rejected refund for Rs. 5,67,849/-, Rs. 4,61,460/- and Rs. 7,07,147. Aggrieved by rejection of above stated amounts of refund, appellant is before this Tribunal. 3. Heard the learned Counsel for the appellant. He has submitted that while the show cause notice was issued for denying the refund, Rule 14 of CENVAT Credit Rules for demanding the said credit was also invoked. He has further submitted that Service Tax paid on following activities were denied as CENVAT Credit and refund was rejected : 1) out of pocket expenses incurred by Chartered Accountant which were included in the charges charged by the Chartered Accountant (C. A.) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of Service Tax paid on corporate club member ship. In respect of other services he has submitted that they are essential for providing output services. 4. Learned AR has submitted that in respect of work contract services the appellant has taken credit of Rs. 1,353/- twice therefore, they are not eligible for that credit and refund of Rs. 1,353/-. Further he has supported the findings of the Commissioner (Appeals). 5. I have carefully gone through the records of the case and submissions made. In respect of the objections raised where the invoice address does not match with the registered premises there are large number of decision of this Tribunal where it has been held that so long as it is not established that services are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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