2019 (1) TMI 1244

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....an Export Oriented Unit having Service Tax Registration under the category of 'Business Auxiliary Service'. They filed refund claim under Rule 5 of the CENVAT Credit Rules, 2004 for the unutilized Credit pertaining to various periods. After due process of law, the Original Authority allowed refund of some amount and disallowed part of the refund claim. In appeal, the Commissioner (Appeals) though allowed part of the Credit, had upheld the rejection of the Original Authority with regard to the other issues. Aggrieved, the appellants are now before the Tribunal. 3.1 On behalf of the appellants, Ld. Consultant Shri. R. Sundararaman, assisted by Ld. Consultant Shri. N. Sriraghavan, appeared and argued the matter. They furnished details of the ....

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....rvices India (P) Ltd. - 2018 (7) T.M.I. 1394 - Madras High Court. He also submitted that the appellant had earlier obtained registration for a single premises and thereafter, on acquiring further premises, had applied for Centralized Registration of all the premises. The period involved in these appeals is during such transition period. 3.4 With regard to the Credit availed on Air Travel Agent, Rent-a-Cab , Outdoor Catering, Guest House and Clearing and Forwarding Agency Services, he submitted that the period involved is prior to 01.04.2011 and that there are various decisions which have held that the Credit on these services is eligible. He relied upon the decision in the case of M/s. Scope International Pvt. Ltd. Vs. The Commissioner of ....