2019 (10) TMI 49

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....Consultant for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Brief facts are that the appellants had filed Rule 5 refund claim for refund of the credit availed on input services used for export of output service. The original authority rejected the claim in certain services. The appellant filed appeal before Commissioner (Appeals) who allowed the credit....

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....y the appellant. He relied upon the decision in the case of Northern Operating Service Pvt. Ltd. Vs. Commissioner of Service Tax, Bangalore - 2017 (11) TMI 1105- CESTAT Bangalore. 2.1 The lower authorities rejected the refund in respect of insurance services which were availed by the appellant to take directors and officer's liability policy. Such policies indemnify the loss of advancement of d....

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....The ld. AR Shri Arul C. Durairaj supported the findings in the impugned order. 4. Heard both sides. 5. The first issue is with regard to the rejection of refund claim in respect of membership fee. The appellant has availed such services for obtaining membership in NASSCOM. It is established from the argument as well as the facts that the appellant is required to take membership in such trade....

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....redit is eligible. From the face as well as the law placed before me, I am of the view that the rejection of refund is unjustified and the same requires to be set aside, which I hereby do. 5.2 The third issue is with regard to rejection of Krishi Kalyan Cess alleging that the appellant has not debited in ST-3 returns. On perusal of the returns, it is seen that the appellant has in fact debited ....