2019 (5) TMI 1631

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....ndent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in providing taxable service under the category of "Banking and Other Financial Services", as defined under the Finance Act, 1994. The appellant avails Cenvat Credit of service tax paid on the input services. During the disputed period, the appellant had provided investment advisory services to its ass....

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....thority. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. The Learned consultant appearing for the appellant submits that Air Travel Agent Service has been used by the appellant for travelling of its employees/personnel for official work like, site visit, conducting interviews etc., and thus, such service is confirming to the definition ....

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....uld be considered as input service for the purpose of availment of Cenvat benefit. As regards renting of immovable property service, he submits that whatever service tax paid by the service provider and claimed through the invoices, was taken as Cenvat Credit by the appellant. Thus, he submits that since service tax has been paid by the service provider and the same has been retained by the Revenu....

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....he Cenvat provisions, the appellant should be entitled for benefit of refund of service tax paid on such input services. The Department had denied the refund benefit on renting of immovable property service on the ground that the services availed by the appellant are related to the electricity charges incurred on the rented premises. Service provider providing the services to the appellant is regi....