2018 (7) TMI 77

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....bhan, Member (Technical) Shri K.P. Muralidharan, AC (AR) For the Appellant Shri Srikanth Balakrishnan, Consultant For the Respondent ORDER Per Bench The MAs filed by Revenue for change of cause title are allowed. 2. The above appeals are filed by the department aggrieved by the order of Commissioner (Appeals) who set aside the order passed by the original authority rejecting the refund cla....

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....ervice and outdoor catering services are not eligible for credit since the activities have no nexus with the output service. (iv) While computing the total turnover, the adjudicating authority added the turnover of the SEZ units also thereby reducing the eligibility of the refund amount. 4.2 He further argued that Commissioner (Appeals) has rightly analyzed the issues as well as the case laws. F....

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....y granted the relief, wherein the refund claim is not hit by time bar. 7. The issue whether respondent is eligible for credit before registration of the premises is decided in the case of m-Portal India Wireless Solutions P. Ltd. Vs CST Bangalore - 2011-TIOL-928-HC-KAR-ST = 2012 (STR) ELT 134 (Kar.). Following the same, we hold the issue in favour of respondent. 8. With regard to the issue of ad....