CENVAT Credit Refund Denied for Visa-Related Services Used in Overseas Employee Interviews by OSI Consulting Services.

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....Refund of accumulated cenvat credit - Visa charges was explained by the learned counsel for appellant to be service tax paid on services consumed for visa interview of employees to go abroad. The services were availed from M/s. OSI Consulting Services. - these services are not eligible for refund - AT....