2018 (9) TMI 1212

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....P. Damle, AC (AR) ORDER Denial of refund claims of the appellant in 12 numbers of adjudication orders being confirmed in one order of the Commissioner (Appeals), is challenged before this Tribunal. 2. The contention of the appellant is that it is a company providing market research agency service to foreign customers only and for the period post July 2012, after introduction of negative l....

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....edit have been dealt with. Inadmissibility of cenvat credit totalling to `42,62,073/- on the ground specified in the order-in-original are also reflected in his order, against which denial of refund was made. The grounds are as under:- i) That, the services are not covered under the definition of "input services" in terms of Rule 2(l) of the Cenvat Credit Rules 2004 and have not gone i....

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....2016 (41) STR 984 in the case of Ness Technologies has given a similar finding. 6. During the course of hearing of the case, ld. Counsel for the appellant submitted a bunch of invoices copies to establish the nexus between input and output services and its applicability to its refund claim besides the fact that it claimed violation of principles of natural justice in refund without giving them ....

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....otel accommodation, the bills produced by the appellant indicate that one Prashant Reddy was accommodated in a Bangalore based hotel for four days, and the ld. Counsel submits that it was in connection with the business of the company which could have established in having given the chance to the appellant to substantiate the same before the adjudicating authority. The Appellate Tribunal can gi....