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GST offices are rejecting ITC on service invoice like Rent, etc while calculating maximum amount of refund.
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Are you claiming refund of unutilised ITC on the basis of Inverted Tax Structure ...???
Inverted Tax Structure as well as Refund of ITC accumulated due export of goods under LUT.
AS per section 54 of CGST Act a registered person may claim refund of untilised input credit where the credit has accoumulated on account of rate of tax on INPUTS being higher than the rate of tax on outward supply
Now plz. refer the Defination of INPUT u/s 2(59) : input means any GOODS (NOT SERVICE) other than capital goods used or intended to be used by supplier in course or furtherance of business
hence it does not includes services so you cannot claim refund on service part
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