2020 (3) TMI 744

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....) ORDER PER: Dr.D.M. MISRA Heard both sides. 2. These appeals are filed against Order-in-Appeal No.NA/GST & CX/A-III/MUM/434-435/17-18, dt.27.02.2018, passed by the Commissioner (Appeals-III), CGST & CX, Mumbai. 3. Briefly stated the facts of the case are that the Appellants are engaged in providing taxable services which are mainly exported out of India. They filed cash refund claims of accu....

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....e learned Commissioner (Appeals). 6. I have carefully considered the submissions advanced by both sides and perused the records. The short issue involved in the present appeals is whether the Appellants are entitled to avail CENVAT Credit on the input service viz. event management service. I find that a similar issue has been considered by the Division Bench of this Tribunal in Honda Motorcycle &....