2018 (8) TMI 1452

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....[Order per: M.V. Ravindran.] This appeal is directed against order-in-appeal No. HYD-SVTAX-HYD-APP-012-17-18 dated 21/09/2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding refund of an amount of Rs. 10,25,570/- arising due to CENVAT credit on input services used for providing services which are exported. 4. It transpir....

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....he following services and the amounts mentioned against them are ineligible refunds to the appellant. Sl No. Grounds of rejection Amount 1. Accommodation service on the grounds that the same is used for personal consumption in the absence of evidence substantiating that the same are used for other than personal consumption 1,14,692 2. Other taxable service on the grounds th....

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.... 1,50,229 8. Excess credit claimed in case of rent paid to Kundur Vikram Reddy 2,47,391     10,25,570 After hearing the learned Chartered Accountant appearing for the appellant, I find that Sl No 1 & 2 of the above table are eligible to be considered as services rendered for providing output services as the services rendered at Sl No. 1 is for the accommodation pr....

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....o provide satisfactory explanation to the Tribunal. Accordingly I hold that the amount specified at Sl No 2 in the above table needs to be sanctioned as refund. 6. As regards the amount mentioned at Sl No. 3, I find that this amount is in no way connected with the services rendered by the appellant, accordingly the same stands rejected. As regards the refund claims of the amounts mentioned at S....