2015 (7) TMI 671

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..... “input services” as per Rule 2(l) of the Cenvat Credit Rules, 2004 as held by the Hon’ble High Court of Bombay in the case of Ultratech Cement (2010 (10) TMI 13 - BOMBAY HIGH COURT). Therefore, I hold that the appellant is entitled for refund claim for the month of May, 2009 and from July, 2009 to September, 2009. With regard to the denial of refund claim for variance of figures of the amount c .....

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..... d 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. The refund claim for the month of March, 2009 was rejected on the premise that the amount shown in the ST-3 return .....

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..... er. 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 be set aside. 4.1 With regard to the rejection of refund and disallowing Cenvat credit in respect of Service Tax pa .....

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..... e 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 sides. 7. It is contended by the learned Counsel for the appellant that the Services of Club House has been availed for holdin .....

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..... d 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 ascertain the amount of actual Service Tax paid and the actual amount of refund claimed by the appellant. Therefore, the impugned or .....

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