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2016 (11) TMI 521 - AT - Service TaxRefund claim for unutilized input service credit under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-C.E.(NT) dated 14/3/2006 - input services - Event Management Services - Mandap Keeper Services - Health and Fitness Services - Pandal and Shamiana Contractor’s Services - whether the denial of refund on the ground that the said services are not input services, justified? - Held that: - these services are input services and have nexus with output services, we therefore hold that the Cenvat credit as well as consequential refund against exports of the services in respect of above services are admissible. As regard the discrepancy in the name of the appellant appearing in the input services invoice, since the appellant was earlier operating in different name and subsequently after amalgamation the name was changed therefore in our view if the invoices is bearing old that does not mean invoices was issued to some different persons but it is to the appellant only therefore only because of the different name the Cevnat credit/refund cannot be denied. Similarly, invoices raised in the name of the Deutsche Bank cannot be held invalid as Deutsche Banch is not a different entity, it is a part and parcel of the appellant company only, therefore on invoice bearing the name of Deutsche Bank Cenvat credit as well as refund is admissible. Incomplete name and description of services appearing in invoices is clerical error that does not conclude that the appellant have not received and used the services, therefore for this reason Cenvat credit/refund cannot be denied - As regard the common issue in all the refund i.e. dispute of application of correct formula and re-quantification of the refund amount, the matter needs to be re-verified by the adjudicating authority for this purpose, we remand the matter to the original adjudicating authority. Appeal disposed off - matter remanded.
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