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TMI Blog2017 (7) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... an ‘input service’ for the appellant. Denying the refund on Renting of Immovable Property relating to the premises sub-letted is not sustainable and is hereby set aside - appeal allowed - decided in favor of appellant. - ST/20188/2017, ST/20189/2017 & ST/20190/2017-SM - 20937-20939/2017 - Dated:- 16-6-2017 - Shri S.S Garg, Judicial Member Shri Deepak Kumar Jain, CA, For the Appellant Shri N. Jagdish, Superintendent (AR), For the Respondent Per: SS GARG The appellants have filed these three appeals against the impugned order dated 16.11.2016 passed by the Commissioner of Central Excise (Appeals) wherein the Commissioner (Appeals) has disallowed the refund on Renting of Immovable Property relating to the premises su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,27,053 1,32,09,357 1,27,69,845 21,49,04,107 1,27,69,845 01/14 to 03/14 1,42,08,214 98.78% 6,17,670 1,40,34,476 1,35,90,544 21,49,04,107 1,35,90,544 Thereafter a show-cause notice was issued proposing to deny the refund claim on various grounds. After following the due process, the Assistant Commissioner by Order-in-Original rejected the refund claim in part and sanctioned the refund claim in part. Thereafter vide the review order the learned Commissioner has forced the Assistant Commissioner of Service Tax to file an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as refund by the lower authority is net cenvat credit in balance after reducing the cenvat credit utilized for payment of tax on domestic output service. He also submitted that the property sublet was subjected to output tax and that the input tax credit on property sublet is equivalent to the output tax payable on property sublet and hence it does not have any impact on the amount of refund claimed for export of taxable service. The learned consultant has also placed an affidavit of the company wherein it has been declared that the amount claimed as refund or refunded to them does not include the amount of service tax credit utilized for payment of service tax for the premises let out. 4. On the other hand the learned AR reiterated th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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