2019 (8) TMI 1659

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....hese appeals are directed against the impugned order dated 29.05.2019 passed by the learned Commissioner of CGST & Central Excise (Appeals), Mumbai. 2. Briefly stated, the facts of the case are that the appellant is engaged in providing advanced analytics services to its clients, mostly located outside the country. The services provided by the appellant is categorized as taxable service under the....

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....mmissioner (Appeals) has upheld the views expressed by the original authority. Hence, feeling aggrieved by the impugned order, the appellant has preferred these appeals before the Tribunal. 3. The learned Advocate appearing for the appellant submits that taking of cenvat credit on the disputed services was not questioned by the department. Thus, he submits that since the appellant had complied wi....

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....l Estate vs. CCGST, Mumbai East - Final Order No.A/85877/2019 dated 10.05.2019. 4. On the other hand, the learned AR appearing for Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. I find that the authorities below have denied the refund benefit to the appellant solely on the ground that there is no nexus between the input services a....