9911796707
TMI Blog2017 (3) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(AR) for the Respondent. ORDER The above appeal is filed against the rejection of refund claim filed by the appellant under Rule 5 of the CENVAT Credit Rules, 2004. 2. The appellant who is a 100% EOU engaged in providing Information Technology Software Services (ITSS) were registered with the Service Tax Department and output services were exported. The appellants had accumulated unut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sputed in the present appeal. The services for which refund was rejected and the amount involved as tabulated by the appellant is as under:- Name of the service Amount Renting of immovable property - car parking and maintenance Rs.83,528/- Chartered Accountant services Rs. 1,236/- Manpower Recruitment and Supply Agency Service Rs. 1,61,771/- Telecommunication services Rs. 1,60,623/- Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant. The refund in respect of the service tax paid for the amount of rent in regard to car parking as well as maintenance charges has been disallowed. The rent paid for car parking as well as the maintenance charges paid for the premises is part and parcel of the rent agreement, though the amounts are paid as rent towards car parking and maintenance charges. The disallowance of refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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