2017 (7) TMI 902

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....mises sub-letted and has asked the sanctioning authority to quantify the amount and recover the same with interest by allowing the Department's appeals to that extent. Briefly the facts of the case are that the appellants are registered under Service Tax for providing taxable services i.e. "Information Technology Software Services". The appellants filed refund claim seeking refund of unutilized cenvat credit availed on various input services under Rule 5 of the Cenvat Credit Rules 2004 read with Notification 5/2006-CE dated 14.03.2006 and 27/2012-CE dated 18.06.2012 said to have been used by them for export of output services. The details of the refund claims are given herein below: Period Cenvat Credit availed during the quarter ....

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....eals have been filed by the appellants. 2. Heard both the parties and perused the records. 3. Learned consultant for the appellants submitted that this finding of the learned Commissioner (Appeals) is wrong. He further submitted that the issue involved herein is only of the provisions of law not involving any demand towards irregular credit. He further submitted that the impugned order has been passed without appreciating the factual position and proper application of law. He further submitted that the lower authority while allowing the refund of input service tax used for export of taxable services, considered the rent paid on sublet premises as eligible. On review, the Commissioner has considered the same as ineligible and under obs....