2019 (11) TMI 792

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....ty service and secondly on the ground that certain invoices were not produced by the appellant before the authorities below. 2. Since both the appeals arise out of common impugned order, both appeals are being disposed of by this common order. 3. Briefly the facts of the present case are that the appellants are engaged in designing, building and delivering imaging solutions and are registered under Service Tax Registration. They had filed refund claims seeking cash refund of unutilized CENVAT credit in respect of input services received and used by them for providing output services which were exported by them. While part of the claim was sanctioned by the jurisdictional Assistant Commissioner, certain part of the claim was rejected. Th....

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....the agreement entered into between the parties, the appellant took the additional space located at 2nd, 3rd and 4th floor of the very same building and invoices were issued by the landlord to the appellant for different floors in the same premises, as per the lease agreement entered into at periodical intervals for different floors. He further submitted that the invoices so issued by the landlord included service tax paid by the landlord under the 'Renting of Immovable Property Service' on which credit was taken by the appellant since the said activity has had a direct nexus with the output service. He further submitted that there is no dispute about the fact that all the floors were situated in one building and all the floors were utilized....