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2015 (10) TMI 577 - AT - Service TaxRefund of CENVAT Credit under Rule 5 of CENVAT Credit Rules, 2004 – Assessee holds that refund should not be denied on the grounds of incomplete information given in invoice and Department should take liberal approach in such cases – Further contends denial of credit on the ground that services do not qualify as input services is not sustainable – Respondent contends sub clause (1) of Rule 9 of the CENVAT Credit Rules provides for the details to be contained in the document, without these credit may be wrongly availed, hence rejection is proper – Services provided are not eligible as input service to claim credit – Held That:- Credit cannot be denied on procedural lapses and denial of credit on the ground of incomplete address and invoices is unjustified and Appellant is eligible for credit on these invoices - Appellants are eligible for refund of credit in regard to all the impugned input services except medical services; decision in the case of Coca Cola India (P) Ltd. Vs. CCE Pune III [2009 (8) TMI 50 - BOMBAY HIGH COURT]and CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] – Appeal allowed and decided partly in favour of the assessee.
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