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2015 (12) TMI 954 - AT - Service TaxDenial of refund claim - information technology service - Software Technology Parks of India (STPI) scheme - rejection on the ground that appellant should have utilised the credit cannot be accepted - Held that:- Further the original authority had held that CENVAT credit of ₹ 35,445/- was not admissible and therefore not eligible for refund. There is no discussion about this in the order of the Commissioner (Appeals) and even in the appeal memorandum, no submissions have been made. On going through the table wherein eligibility has been considered, it is seen that in respect of three invoices credit has been disallowed on the ground that the invoices are in favour of Ness Technologies (India) Pvt. Ltd., Bangalore. There are several decisions taking a view that on the ground that the invoice is in the name of different person, credit cannot be denied. Rule 9(2) of CCR specifies the essential ingredients and also provides that if these are available, credit can be allowed by the concerned authority. While considering the refund claims afresh, the original authority may please consider this aspect. Two amounts of ₹ 809/- and ₹ 2971/- have been disallowed on the ground that the refund claim related to one month whereas invoices related to three months. - Decided in favour of Assessee.
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