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2020 (1) TMI 273
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....vocate for the appellant Shri Nitin M Tagade, Assistant Commissioner (AR) for the respondent ORDER All these appeals arise from a common issue and are, therefore, disposed off by a common order. 2. The facts of the case are that the appellant is an exporter of service and for the export of service the appellant use various services, namely, Club and Association Service, Air Travel Agen....
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....t, in their own case, for the earlier period, the issue came up before the Tribunal and this Tribunal vide order reported at 2018-TIOL-1229-CESTAT-MUM held that, as admissibility to CENVAT credit was not challenged at the time of availment of CENVAT credit, therefore, the same cannot be challenged at the time of entertaining refund claim. 4. Learned Authorised Representative reiterates the find....
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....d, holding that "4. On careful consideration of the submissions made by both the sides and on perusal of records, I find that firstly, the adjudicating authority in the refund application filed by the appellant, rejected part of the refund on the ground that certain services in respect of which the refund claim was sought for are not admissible services. The act of the adjudicating author....
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....sed by the service provider i.e. the appellant. In various judgments cited by the learned counsel, this Tribunal and various High Courts consistently ST/86694, 86695, 86697, 86698/17 4 held that all these services are input service for providing the output service. Hence the cenvat credit is admissible. 5. Accordingly, the impugned order to the extent it rejected the refund claim on the s....