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2017 (10) TMI 510 - AT - Service TaxRefund claim - Rule 5 of CCR, 2004 - denial on the ground that In Service Tax Returns, the Cenvat credit column was shown as ‘Nil’, therefore, verification of refund claim is not possible - Held that: - refund claim cannot be denied on the ground that the Cenvat credit has not shown in their ST-3 returns - reliance placed in the case of Broadcom India Research Pvt. Ltd. Versus Commr. of S.T., Bangalore [2015 (6) TMI 1030 - CESTAT BANGALORE] - on the ground that the appellant has not shown Cenvat credit in their ST-3 returns, cannot be the ground to deny refund to the appellant - refund allowed. Refund claim - denial on the ground that FIRC submitted by the appellants have no co-relation with the invoices - Held that: - initially the appellant were known as M/s Hemscott India Pvt. Ltd. and with effect from 19.3.2008, the name of the appellant company has been changed to the present name. As the invoices were issued in the earlier name of the company and whereas the some payments were received the new name of the company. In that circumstances, it cannot be held that FIRC are not co relatable - the matter needs examination at the end of the adjudicating authority for correlation of the invoices issued and payment received by them - matter on remand. Refund claim - denial on the ground that Invoices are not addressed to the registered premise of the appellant and invoices were not issued in the name of the appellant - Held that: - it is not disputed that these services has not been used by the appellant and have not paid service tax thereon - the appellant is entitled to the refund claim on these services as they have availed Cenvat credit on this. Moreover, the appellant has availed central registration to rectify the said mistake subsequent to the impugned period, in that circumstances, the refund claim cannot be denied on that reasons - refund allowed. Appeal allowed in part and part matter on remand.
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