2023 (10) TMI 1113

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..... nvention service - rejection of refund claim also on the ground that in invoice issued by the service provider the item code does not tally with one mentioned in the enclosed gate pass. Input services - out of pocket expenses collected by the service provider - rent-a-cab service - convention service - HELD THAT:- These services were received by the appellant even though outside the SEZ bu .....

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..... ence of any explanation by the appellant any benefit cannot be given on this count. Accordingly, the rejection of refund claim of Rs. 3090/- is maintained. Appeal allowed in part. - HON'BLE MEMBER ( JUDICIAL ) , MR. RAMESH NAIR Shri Dhaval Shah , Advocate appeared for the Appellant Shri Ajay Kumar Samota , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR .....

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..... e, the learned Commissioner (Appeals) has rejected the claim on the ground that these services are not related to authorized operation in the SEZ. It is his submission that all these services were received by the unit in SEZ for authorized operation in the SEZ. It is his submission that the appellant had no activity other than operation in SEZ therefore, all the services received by the appellant .....

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..... 889 (Tri. Bom) Tega Industries Ltd- 2022 (67) GSTL 81 (Tri.Ahmd) 3. Shri Ajay Kumar Samota, learned Superintendent appearing on behalf of the Revenue reiterates the finding of the impugned order 4. I have carefully considered the submission made by both sides and perused the records. I find that the main issue is that whether the services of rent-a-cab service, convention service, out .....

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..... ss does tally. I find that it is finding of the Commissioner ( Appeals ) that the appellant have not made any explanation to this discrepancy in their appeal. Moreover, in the present appeal also I do not find any ground made on this issue therefore, in absence of any explanation by the appellant I do not incline to give any benefit on this count. Accordingly, the rejection of refund claim of Rs. .....

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