9911796707
TMI Blog2015 (7) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR), for the Respondent. ORDER The appellant is in appeals against the impugned order wherein their refund claims were rejected. 2. Brief facts of the case are that the appellant is engaged in the business of providing data processing services which is 100% export service. The appellant filed a claim for refund of the credit accumulated in their Cenvat credit account lying unutilized. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt pertaining to that period. The same has not been examined by the learned Commissioner (Appeals) in the impugned order. In the circumstance, denial of refund claim is not sustainable. As the appellant has produced all the challans and proof of payment of Service Tax paid as service receiver for March, 2009 therefore, the impugned order rejecting their refund claim on that ground, is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services availed by the appellant have no nexus, directly or indirectly, with the business activity of the appellant. The event management service is for training of their employees. Club House Service has been provided by the appellant in the Health Club which is not at all remotely related to the course of the business of the appellant. 6. Considered the submissions made by both the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of in the above terms. 8. With regard to the denial of refund claim for variance of figures of the amount claimed as refund and ST-3 return, I find that these figures are to be examined by the adjudicating authority. Therefore, the matter is remanded back to the adjudicating authority to ascertain the fact of payment of Service Tax as per challans produced by the appellant and thereafter to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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