2019 (12) TMI 720

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....ons. for the Appellant Shri B. Balamurugan, Authorized Representative for the Respondent ORDER Brief facts are that the appellant is involved in export of ITSS Services and are registered with the service tax department. They filed a refund claim of Rs. 57,70,876/- under Rule 5 of Cenvat Credit Rules, 2004. After processing the claim, the original authority disallowed the credit in respec....

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....re to make it convenient for the appellant to use as an office. The said service was not availed for construction of a new building or civil structure. Therefore, it is not excluded from the definition of "input services". He also submitted that the invoices would show that the construction activity was availed for fit out and such other works making the premises suitable for office by the appella....

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....fice of the appellant and, therefore, has been rightly rejected by the authorities below. 4. Heard both sides. 5.1 The first issue is with regard to Parking Charges paid by the appellants. It can be seen from the records that the appellants have availed the said services in order to use the premises of another person for parking of vehicles. The said services having been used for providing o....

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....ot be pressed into application on the Works Contract Services, availed by the appellant. The appellant has entered into an agreement with the service provider for a package of Works Contract Services, which involved construction of fit out, rest room works, civil and plumbing works, electrical works, safety and security systems as well as supply of carpets, modular furniture, chairs etc. Though, t....