2022 (2) TMI 201

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.... has upheld the denial of CENVAT Credit for the reasons assigned therein. 2. Heard Ms. Radhika Chandrasekhar, Learned Advocate for the appellant and Ms. Sridevi Taritla, Learned Additional Commissioner (Authorized Representative) for the Revenue. 3. I have considered the rival contentions and gone through the relevant documents/case-laws relied upon during the course of arguments. 4. The appellant made a refund claim under Rule 5 of the CENVAT Credit Rules, 2004 for Rs. 53,84,832/-, being the unutilized CENVAT Credit of the Service Tax paid on input services used in providing output services, which were exported. The matter was taken up for adjudication and vide Order-in-Original No. 155/2018 dated 17.12.2018, the Adjudicating Auth....

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....Bench of the Tribunal vide Final Order No. 41538 of 2016 dated 09.09.2016 in Service Tax Appeal No. 42537 of 2015 and Final Order No. 40484 of 2020 dated 19.01.2020 in Service Tax Appeal No. 40481 of 2019, has considered the eligibility of the appellant and allowed the CENVAT Credit on: • Cleaning Service • Air Travel Agent Services • Car Parking Service • Banking and other Financial Services • Interior Decorator Service • Business Support Service • Event Management Service • Tour Operator Service • Foreign Exchange Service (Forex purchase) • Renting of Immovable Property Service To this extent, therefore, the....

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....ed by the Learned Advocate for the appellant that the same is an eligible input service since it pertains to services used for providing output service; that relevant bank statements had been submitted before the First Appellate Authority, but the same had not been considered. 6.6 In respect of consultancy service which provides for benchmark study in IT industry with respect to employee payroll, etc., provided by M/s. Aon Services India Pvt. Ltd., it is the case of the appellant that these services have been availed for analysing the payroll system of its employees and hence, is an eligible input service. 7. It is seen that most of these services are very much essential in running the day-to-day business of the appellant and are nece....