Refund on input services like club service, AC restaurant service, mandap keeper services etc. allowed

Warburg Pincus India Pvt. Ltd.Vs Commissioner of CGST (CESTAT Mumbai)

CESTAT Mumbai held that refund on inputs in respect of Club or Association Services, Services by Air-conditioned Restaurants, Short Term Hotel Accommodation Services, Mandap Keeper Services, Convention Services, Cable Operator Services and for Sponsorship Services as well as Event Management Services were already allowed to the appellant in earlier period. Hence the same is allowed here as well.

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