2023 (9) TMI 416

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.... AR ) ....For Appellant None .... For Respondent ORDER Per R. BHAGYA DEVI :  The respondents are registered 100% EOU who had filed refund claims for the unutilised CENVAT credit of the Service Tax paid on the input services used in the manufacture of export goods. These claims were rejected by the Original Authority. The Commissioner (A) in the impugned order noted that "It is observed t....

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....nd that though the admissibility of credit is not disputed but many of the services are related to only business expenses and can no way be related to the input services used in or in relation to the manufacture of finished goods. 2. None appeared for the respondent. 3. The learned Authorised Representative on behalf of the Revenue reiterating the findings of the original authority submits that ....