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TMI Blog2016 (7) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... ' and therefore denial of refund is not legal and proper. - Credit allowed. Club membership services - It is true that club membership services fall in the exclusion part of the definition of input service. Therefore I hold that appellant is not eligible for refund of credit/service tax paid on these services. - Visa charges was explained by the learned counsel for appellant to be service tax paid on services consumed for visa interview of employees to go abroad. The services were availed from M/s. OSI Consulting Services. - these services are not eligible for refund Decided partly in favor of assessee. - ST/27854, 27855, 28064 & 28066/2013 - Final Order No. ST/30529-30532/2016 - Dated:- 10-6-2016 - Ms. Sulekha Beevi, C.S. Member(J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --do-- 18,540 3. Training services No nexus with output service. Document not in accordance with CCR 2,428 4. Club membership services No nexus with output service 468 ii. In appeal No.ST/27854/2013 Sl. No. Nature of service Reason for rejection Amount 1. Common maintenance area services.Renting of immovable property No nexus with output service 26,966 2. Club membership services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority had allowed refund of credit availed on renting of the premises. As per the rent agreement, apart from the rent the appellant is obliged to pay common area maintenance charges also. The service tax was paid inclusive of charges for common area maintenance. He submitted that this is part and parcel of the renting of premises from where the output services are provided. Without payment of charges towards maintenance of common area, the appellant would not be able to get any premises on rent for conduct of his business. 5. The learned AR Shri P. Sudhakar Reddy vehemently opposed this submission stating that the common area does not have any nexus with providing the output service. 6. On hearing the rival submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of input service. Therefore I hold that appellant is not eligible for refund of credit/service tax paid on these services. 9. Visa charges was explained by the learned counsel for appellant to be service tax paid on services consumed for visa interview of employees to go abroad. The services were availed from M/s. OSI Consulting Services. I do not find that these services are eligible for refund. Firstly, the appellant has not adduced any evidence to show that it was not for the personal consumption of the employee. Secondly there are no documents to show that the amount was not recovered from the employee. On these grounds, the refund of credit in respect of visa charge service, in my opinion, is not admissible. 10. From th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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