2017 (3) TMI 725

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..... nilaterally done by the Department without affording an opportunity to the appellant to put forward their case for establishing by necessary documents the eligibility of refund - the Tribunal have analysed the nexus/eligibility of refund in the appellant's own case for different period - the appellant is eligible for the refund - appeal allowed - decided in favor of appellant. - ST/22164/2014-SM .....

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..... . On behalf of the appellant the learned consultant Shri Amit Kumar Fitkariwal explained the various services, their nexus with the output services exported by the appellant and also the case laws relied on by them. He submitted that the authorities below had allowed refund in respect of service tax paid for renting of the premises and disallowed the part of maintenance charges paid by the appella .....

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..... ned order. 5. I have heard the submissions made before me. The details of the services as tabulated by the appellant are given as under:- Description of service Amount in Rs. Air Travel Agent's Services (fully disallowed) 74,206 Commercial Training or Coaching Services (Partially disall .....

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..... ry documents the eligibility of refund. Further the Tribunal in the above stated Final Orders have analysed the nexus/eligibility of refund in the appellant's own case for different period. Following the said judgments, I hold that the disallowance of refund is unjustified. The impugned order to the extent of disallowing the refund for the services shown in the above table are set aside. I hol .....

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