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2017 (2) TMI 1075 - AT - Service Tax100% EOU - Refund claim - rejection on the ground that the appellants are only registered under the taxable category of Information Technology Service and are not eligible for refund in respect of BPO services for which they are not registered - Rule 4A of Service Tax Rules, 1994 read with Sub-Rules (1) and (2) of Rule 9 of the Cenvat Credit Rules, 2004 - Held that: - as per the Rules and the Notification No. 05/2006, dated 14-3-2006 it is not required to be registered under any specific category for claiming the refund as long as the service provider is registered with the Department - The appellants are into the business of IT and IT Enabled services and are not engaged in the business of Call centres, telecasters and customer care service, etc. They only provided technical online services based on the requirement of their client which would fall in the category of ‘Information Technology Services’ for which they are already registered - Therefore, denial of refund of Cenvat credit is not justified. The other ground on which refund of Cenvat credit of ₹ 20,600/- is rejected because the invoice issued by BSNL is not in conformity with Rule 4A and Rule 9 of Cenvat Credit Rules, 2004 is also not justified - This rejection is not justified as the invoice contained all the details except the Service Tax Registration number of BSNL is not mentioned which according to me is only an inadvertent error as the Service Tax Registration number is mentioned in the invoice raised by BSNL for telephone connection. Refund allowed - appeal allowed - decided in favor of appellant.
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