2015 (7) TMI 671

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..... Shri R. Goyal, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is in appeals against the impugned order wherein their refund claims were rejected. 2. Brief facts of the case are that the appellant is engaged in the business of providing data processing services which is 100% export service. The appellant filed a claim for refund of the credit accumulated in thei....

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....fied from the challans/their Cenvat credit account pertaining to that period. The same has not been examined by the learned Commissioner (Appeals) in the impugned order. In the circumstance, denial of refund claim is not sustainable. As the appellant has produced all the challans and proof of payment of Service Tax paid as service receiver for March, 2009 therefore, the impugned order rejecting th....

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....e learned AR appearing for the Revenue submits that the services availed by the appellant have no nexus, directly or indirectly, with the business activity of the appellant. The event management service is for training of their employees. Club House Service has been provided by the appellant in the Health Club which is not at all remotely related to the course of the business of the appellant. ....

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..... Cross-objection filed by the Revenue are also disposed of in the above terms. 8. With regard to the denial of refund claim for variance of figures of the amount claimed as refund and ST-3 return, I find that these figures are to be examined by the adjudicating authority. Therefore, the matter is remanded back to the adjudicating authority to ascertain the fact of payment of Service Tax a....