Service Tax Refund Cannot Be Denied on Car Parking and Rent-a-Cab Credits: CESTAT Chennai

Cargotec India Pvt. Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeal challenged the rejection of a refund claim filed under Rule 5 of the CENVAT Credit Rules, 2004 for the period October 2011 to December 2011. The appellant, a 100% Export Oriented Unit (EOU) with no domestic sales, had filed a refund claim of Rs. 4,91,416 under Notification No. 05/2006-CE (NT). The Adjudicating Authority sanctioned the refund partially but denied a portion relating to (i) car parking/rent, (ii) rent-a-cab services, and (iii) alleged incorrect valuation of total turnover. This rejecti...