2023 (4) TMI 767

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..... ar, Advocate For the Respondent : Shri Prabhakar Sharma, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR Present two appeals are taken together for decision since the issue involved in both of the appeals is the same and the appellant is also the same. 2. Appellants are engaged in export of service and they availed CENVAT Credit of Service Tax paid on the input Services. The appellant .....

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..... flected in two appeals one is CENVAT Credit of Service Tax paid on Event Management Service and the other one is Service Tax paid on Renting of Immovable Property. He further submitted that they were issued with deficiency memo but there was no issue of show cause notice for rejection of refund. The reason for rejection was that the premises in respect of which the rent was paid was not included i .....

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..... the refund of the same could not be rejected. I, therefore, set aside the impugned order to the extent of rejection of refund of CENVAT Credit respectively to the tune of Rs. 5,97,465/- and Rs. 6,17,759/- and direct the original authority to allow the refund of the same. 6. In above terms, both the appeals are allowed. (Order dictated and pronounced in open court)
Case laws, Decisions, Judge .....

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