2018 (2) TMI 927

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....L, JUDICIAL MEMBER None, For the Appellant Smt Kavitha Poduwal, AR, For the Respondent Per : ASHOK JINDAL        The appellants are in appeal against the impugned orders wherein their refund claim has been rejected on the ground that the services for which they filed refund claim are not input services as per Rule 2(l) of the Cenvat Credit Rules, 2004. ....

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....compass, therefore appeals are taken up for disposal. 4. Heard the learned AR. Considered the submissions. 5. I find that the refund claims have been rejected only on the premise that the services in question are not 'Input Service' as per Rule 2(l) of the Cenvat Credit Rules, 2004. I find that the Renting of Immovable Property for parking space is a part of the output service as without tha....

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....lied to the cafeteria is entitled for cenvat credit as per Rule 2(l) of the Cenvat Credit Rules, 2004. 7. Further, I observed that at the time of availment of these services, it was not questioned to the appellant that these are not 'input services' therefore they are not entitled to avail cenvat credit. The issue has been raised at the time of filing of refund claim under Rule 5 of Cenvat Cred....