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TMI Blog2013 (2) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent Rep by: Mr. Sachin, CA Per: M. Veeraiyan: This is an appeal by the department against the order of the Commissioner (Appeals) No. 97/2010 dated 01.03.2010. 2. Heard both sides. 3. The appellant is a 100% EOU registered with STPI. They claimed a refund of un utilized CENVAT credit of Rs.4,26,698/- for the month of June 2008 in terms of Notification No. 5/2006-CE (N.T.) dated 14.03.2006. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in the case of Commissioner of Central Excise, Bangalore Vs. M/s. RSA Security India Pvt. Ltd. reported as. 6.1. I have carefully considered the submissions from both sides and perused the records. The original authority denied refund of credit of service tax attributable to rent paid on car park, cafeteria and terrace of the building. He also denied refund of credit of service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 'Outdoor Catering Services' and that during the relevant time they had around 400 employees working in the project. 6.4. The credit also stands denied in respect of in-house training given to the professionals employed in their company. 6.5. It is not conceivable that a company which has employed more than 400 workers has taken the premises on rent excluding car park, cafeteria which are nec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. It merely says that the assessee has not made any attempt to prove that they are related to 'output services'. Further, the ground relating to non-examination of fulfillment or otherwise of clause 5 of Notification was not a ground based on which original authority has rejected the refund claim. It is not the case of the department that the said condition has not been fulfilled. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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