2021 (3) TMI 420

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....hri Sarvan Kumar, Consultant for the Appellant Shri P.Gopakumar, Authorized Representative for the Respondent ORDER The present appeal is directed against the impugned order dated 03.09.2019 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the refund claim of the appellant with regard to two input services, viz. Real Estate Agency Service and Works Cont....

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....ent Service, Real Estate Agency Service and Works Contract Service. Aggrieved by the said order, the appellant filed appeal before the Commissioner and the learned Commissioner rejected the refund of CENVAT credit claimed on Real Estate Agency Service and Works Contract Service. Hence the present appeal. 3. Heard both the parties and perused the records of the case. 4. Learned Counsel for th....

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.... read restrictively. He also submitted that as far as Real Estate Agency Service is concerned, such services help in identifying office premises from where software services are exported by the appellant and without office premises software services cannot be rendered by the appellant and hence it is directly related to the primary business requirement. He also submitted that as far as Works Contr....

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....service has been availed for identifying the office premises from where the software services can be exported by the appellant and without office premises, software services cannot be rendered hence the said service, in my view, is directly related to the primary business requirement of the appellant and it has a direct nexus with the Output Service exported by the appellant. Further, with regard ....