CESTAT upheld rejection of refund of service tax on out-of-Pocket Expenses

Astrazeneca India Pvt. Ltd. Vs Commissioner of GST & CE (CESTAT Chennai) refund in respect of Hotel Accommodation Services is availed only for the benefit of the employees. The same issue has been allowed in favour of the appellants in their own case for the subsequent period. For these reasons, I hold that the refund on this issue is eligible to the appellant. 5. In regard to Out-of-Pocket Expenses, there are no sufficient documents showing the details of these expenses or the type of services that have been availed by the appellants. I am of the view that the appellant is not eligible fo...