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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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