2017 (7) TMI 898 - AT - Service Tax

Refund claim - Cenvat credit on input services - rejection on the ground that the input credit taken on services against which no invoice or payment challans have been furnished and secondly input credit has been claimed against invoices not in compliance with Rule 4A of the Service Tax Rules - Held that: - the appellant has submitted that they have produced the copies of invoices and the challans on the basis of which the credit has been availed and they have produced the same which has not been considered by the authorities below - also, the cenvat credit has been rejected on the ground that the registration number of the service provider is not mentioned in few invoices which is only a technical lapse provide other particulars are sufficient to justify the proof of receipt of input service and its utilization. Considering the submissions, these appeals need to be remanded back to the original authority with the direction to consider the documents produced by the appellant before deciding the refund claim of the appellant - appeal allowed by way of remand.