Tribunal grants appeal, allows refund of Rs. 7,10,484 for various services

The Tribunal allowed the appeal against the rejection of refund for various services, setting aside the disallowance of credit/refund amounting to Rs. 7,10,484 and holding the appellant eligible for the refund.

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Issues:
Appeal against rejection of refund for various services.

Analysis:
The appellants, engaged in Consulting Engineer Services and Information Technology Software Services exported outside India, filed a refund claim for unutilised CENVAT credit of service tax paid on input services amounting to Rs. 70,56,816 for the period October 2012 to December 2012. After adjudication, a refund was granted except for Rs. 7,17,213. The appeal was against the rejection of refund for this amount.

The appellant's consultant explained the services and their nexus with the output services. It was acknowledged that the appellant was not eligible for refund of service tax paid for club/association service for recreation purposes amounting to Rs. 6,729. The Tribunal analyzed previous judgments and the appellant's own case, holding that the appellant is eligible for refund of the disputed amount. The rejection of refund to the tune of Rs. 7,10,484 was set aside, and the appellant was deemed eligible for the refund. The appeal was partly allowed with consequential reliefs.

In conclusion, the Tribunal allowed the appeal against the rejection of refund for various services, setting aside the disallowance of credit/refund amounting to Rs. 7,10,484 and holding the appellant eligible for the refund.

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