CC,CE&ST, HyderabadIV ..Respondent(s) Appearance Shri S. Thirumalai, Advocate for the appellant. Shri Rajesh Jacob, Asst. Commissioner(AR) for the respondent. Honble Ms. Sulekha Beevi, C.S., Member(Judicial) Date of Hearing:04/04/2016 Date of decision:. FINAL ORDER No._______________________ [Order per: Sulekha Beevi, C.S.] The brief facts of the case are that the appellants are engaged in providing software services which are exported. They are a 100% EOU, registered with Software Technology Parks of India (STPI) and have service tax registration under the category of Information Technology Software Services (ITSS). They are aggrieved by the denial of refund to the extent of Rs.16,88,981/ of service tax paid on some input services availed by them. The period involved in the appeal is January 2012 to March 2012. The main grounds on which the credit/refund denied with respect to certain input services availed by the appellant are absence of evidence of usage for business purpose, not clear as to the purpose for which the charges were paid, input services do not impact the quality of export services produced, or input service not having nexus with the output service. However, with respect to input services like Information Technology Service, Management Maintenance and Repair Services, Manpower Recruitment Agencys Services and Renting of Immovable Property Services, refund of part of the input service credit has been disallowed without recording reasons. 2. I find that during the period January 2012 to March 2012, the following relevant portion of the definition of input service vide Rule 2(l) of the CENVAT Credit Rules 2004, as amended w.e.f. 01/04/2011, was applicable to their case: (l) input service means any service, (i) used by the provider of output service for providing an output service; .. .  3. The summary of disallowances as listed out by the counsel in the appeal is as under: Sl. No. Particulars Refund rejected (Rs.) i. Air Travel Agents Services 28,664 ii. Banking and Other Financial Services 12,102 iii. Chartered Accountants Services 5,252 iv. Commercial Training or Coaching Services 11,192 v. Courier Services 4,695 vi. Custom House Agents Services 1,16,437 vii. Information Technology Software Services 4,635 viii. Management, Maintenance and Repair Services 6,55,251 ix. Management or Business Consultants Services 2,00,295 X Manpower Recruitment or Supply Agencys Services 2,47,860 Xi Renting of Immovable Property Services 1,19,160 Xii Internet/Telecommunication Services 1,53,379 Xiii Sponsorship Services 97,850 Xiv Club or Association Services 5,150 xv Legal Consultancy Services 27,058 Total 16,88,981 4. In this regard, it is found as follows: i. Air Travel Agents Services: While conceding that this service is an eligible input service for exporting the taxable output service, the lower authority has disallowed refund of the credit thereof on the grounds that the appellant could not submit any material evidence that the services are utilized for official purpose. The appellants have adverted that they do not provide facilities of air travel to their employees for personal tour and that the said services are strictly availed only with reference to official tours. The appellant has also enclosed sample input invoices along with contemporary copies of internal approval for availing such services to demonstrate that the said services were availed only for business purpose. In the circumstances, I hold that the denial of the refund is not justifiable. ii. Banking and Other Financial Services Refund of credit on these services has been disallowed by lower authority on the ground that no connectivity has been established to conclude that the said services are used in relation to export. The appellant has adverted that these services were received by them to provide the employees the foreign currency on overseas tours