2016 (9) TMI 1134

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....l) Shri Akshay Arvind, Chartered Accountant for the appellant Shri S.L. Karolia, Asstt. Commissioner (AR) for the respondent ORDER Per M V Ravindran This appeal is directed against Order-in-Appeal No: PIII/RS/117/2012 dated 30/03/2012 passed by the Commissioner of Central Excise (Appeals), Pune  III. 2. Heard both the sides and perused the records. 3. The issue involved i....

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....e learned Chartered Accountant. Accordingly, the appeal by the appellant on the denial of this refund amount is rejected. 4.1. As regards the refund of service tax paid by the service providers on car parking, we notice that identical issue came up before the Tribunal in the case of HCL Technologies Ltd. vs. Commissioner of Central Excise, Noida 2015 (40) STR 369 (Tri.-Del.) and the bench held ....