2018 (9) TMI 1382

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.... Shri O.M. Shivdikar, Asst. Commr (AR) for respondent ORDER Per: S.K. Mohanty These appeals are directed against the impugned order dated 19.01.2018 passed by the Commissioner (Appeals), Central Tax, Central Excise & Service Tax, CBD Belapur, Navi Mumbai. 2. Brief facts of the case are that the appellants are engaged in the business of providing 'Information Technology Service", which ....

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....in input services for the purpose of refund benefit. However, the learned Commissioner (Appeals) has denied the service tax refund in respect of catering service and rent-a-cab service, on the ground that such service has been used by the appellant for personal consumption of its employees and thus, such service has no nexus with the output service provided by the appellant. 3. Learned Advocate....

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....ut service. 4. On the other hand, learned D.R. appearing for Revenue reiterates the finding recorded in the impugned order. 5. Heard both sides and perused the records. 6. Since the appellant concedes that it is not contesting refund of service tax paid in respect of rent-a-cab service, I am of the view that the impugned order denying such refund benefit cannot be faulted with. Accordingl....