2015 (3) TMI 1308

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.... Appellant is engaged in export of services and they had filed refund claim of the service tax paid on various input services under Rule 5 of CENVAT Credit Rules 2004.   The original authority rejected the entire amount of refund claimed by  the appellant and on an appeal filed by the assessee, Commissioner (Appeals) allowed refund of Rs. 20,46,591/- out of Rs. 23,80,311/- claime....

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....wed the refund.  The services considered therein have been listed in Paragraph-3 and the only additional service which is not considered therein is the renting of immovable property service.  The learned Chartered Accountant submitted that the immovable property has been hired as an office premises for providing service and therefore there can not be any issue as regards nexus. I find my....