2017 (3) TMI 247

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.... Shri Nagraj Naik, Deputy Commissioner(AR) for the Respondent. ORDER The above appeal is filed against the rejection of refund claim filed by the appellant under Rule 5 of the CENVAT Credit Rules, 2004. 2.  The appellant who is a 100% EOU engaged in providing Information Technology Software Services (ITSS) were registered with the Service Tax Department and output services were exp....

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....allowed the refund in respect of services disputed in the present appeal. The services for which refund was rejected and the amount involved as tabulated by the appellant is as under:- Name of the service Amount Renting of immovable property - car parking and maintenance Rs.83,528/- Chartered Accountant services Rs. 1,236/- Manpower Recruitment and Supply Agency Service Rs.....

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....nting of immovable property services was allowed by the authorities below in respect of the premises rented by the appellant. The refund in respect of the service tax paid for the amount of rent in regard to car parking as well as maintenance charges has been disallowed. The rent paid for car parking as well as the maintenance charges paid for the premises is part and parcel of the rent agreement,....