Air Travel Agency & Outdoor Catering Service are Input Services

M/s. Nvidia Graphics Pvt. Ltd. Vs. Commissioner of Service Tax (CESTAT Bangalore) The learned consultant submitted that the Commissioner (A) has rejected the refund on Outdoor Catering and Air Travel Agency services by holding that the sufficient documents have not been produced with the explanation. He further submitted that renting of immovable property services has been specifically covered in the judgments cited supra. He also submitted that in the appellants own case for the prior period, this Tribunal vide Final Order No. 20050- 20057/2017 dated 13.1.2017 has allowed the refund on rentin...