2021 (12) TMI 1015

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....ed Accountant and Shri Sheel V. Bhanushali, Chartered Accountant for the appellant Shri Dilip Shinde, Assistant Commissioner (AR) for the respondent ORDER In these two appeals of M/s Responsibility India Business Advisors Pvt Ltd, against order-in-appeal no. NA/GST&CX/A-III/ MUM/127-128/18-19 dated 27th June 2018 of Commissioner of GST & Central Excise (Appeals-III), Mumbai, the dispute i....

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....tax paid on rents charged on the space which remained unregistered as premises from which 'output service' was rendered. 3. Learned Chartered Accountant for the appellant submits that the dispute is now restricted only to the rejection of the claim pertaining to tax paid on 'renting of immovable property service' and which, in the findings of the lower authorities, is not for an address incorpo....

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....ed Representative contends that the delay in registration is ascribable to preparatory activities which clearly indicates that the premises could not have been used for rendering of  'output service' at the relevant point in time. Reliance was placed on the decision of the Larger Bench of the Tribunal in Wipro ltd v. Commissioner of Central Excise, Bangalore - III [2018 (363) ELT 1111 (Tri.-L....

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....le for recovery under rule 14 of the said Rules. 6. It is observed from the orders of the original authority that, after examining the two claims for refund, the file was sent for 'pre-audit' and objection, of wrongful availment of credit of tax on rentals paid by the assessee, originating there prompted rejection of the claims that are now impugned in these appeals. 7. The scheme of rule 5 ....