2022 (9) TMI 1156

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it 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.43,09,632/-, 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. 33/2019 (R) dated 29.03.2019, the Adjudicating Authority sanctioned the refund to the extent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent Service * Tour Operator Service * Foreign Exchange Service (Forex purchase) * Renting of Immovable Property Service To this extent, therefore, the rejection of refund cannot sustain. 6. In respect of Hotel Services, however, I find that this Bench in the earlier order had remanded the matter for fresh consideration. Both the representatives submit that they have no objection in remanding this issue for re-consideration as well. 7.1 In view of the above, the denial of CENVAT Credit on the impugned services relating to: 1. Air Travel Agent Service 2. Car Parking Service 3. Event Management Service 4. Rent-a-cab Service and 5. Foreign Exchange Service is required to be allowed since the denial is held to be incorrect. T....