2017 (7) TMI 902

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....rintendent (AR), For the Respondent Per: SS GARG The appellants have filed these three appeals against the impugned order dated 16.11.2016 passed by the Commissioner of Central Excise (Appeals) wherein the Commissioner (Appeals) has disallowed the refund on Renting of Immovable Property relating to the premises sub-letted and has asked the sanctioning authority to quantify the amount and recover....

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....losing balance as on the last day of quarter (E=A-C) Closing Balance as on the date of filing refund claim (F) Refund Claimed (Lower of D, E, F) 04/11 to 09/11 1,35,68,660 56.50% 79,64,275 76,65,914 56,04,385 NA 56,04,385 10/13 to 12/13 1,33,96,898 98.60% 6,27,053 1,32,09,357 1,27,69,845 21,49,04,107 1,27,69,845 01/14 to 03/14 1,42,08,214 98.78% 6,17,670 1,40,34,476 1,35,90....

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....Renting of Immovable Property relating to the premises sub-letted and hence these appeals 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 de....

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.... credit utilized for payment of tax on domestic output service. He also submitted that the property sublet was subjected to output tax and that the input tax credit on property sublet is equivalent to the output tax payable on property sublet and hence it does not have any impact on the amount of refund claimed for export of taxable service. The learned consultant has also placed an affidavit of t....