2021 (10) TMI 1175

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..... Venkateswaran, Advocate For the Respondent - Smt. C.V. Savitha, Superintendent(AR) ORDER These appeals are filed by the assessee against the denial of partial refund that came to be upheld in the impugned Orders-in-Original No.413-420/2020 dt. 04/11/2020 and No.481-483/2020 dt. 18/12/2020. The common issue in all these appeals relates to the denial of cenvat credit on (i) Works Contract....

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....tered Accountant submits that the appellant company undertook the work of renovation/modernisation and that no new construction of commercial building was ever made. He also drew my attention to the invoices raised in this regard. I find that the work undertook by the appellant was only in the nature of modernisation/renovation/repairs by which no new structure or complex has come into existence a....

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.... stage, the same could not be questioned when the claim for refund was made. In view of the above, I am of the clear view that the denial of cenvat credit on sponsorship services cannot sustain. 5. Learned AR submits that insofar as appeal Nos.20195 and 20196/2021 are concerned, the adjudicating authority has recorded that as regards sponsorship services is concerned, the appellant company had ....