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2018 (5) TMI 553 - AT - Service TaxCENVAT credit - denial on the grounds that in some of the invoices address of the appellant was not mentioned and as such requirement of sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004, was not complied with - Held that: - it cannot be presumed that unless the facility of premises is provided by a Hotel/ Restaurant, it cannot be considered as input service - Service Tax paid on Restaurant service as input service credit allowed to the appellant. Matter remanded to the Original Authority in respect of disputed credit availed on the basis of such documents which have deficiency such as absence of the address of the appellant, etc., for verification by the Original Authority as provided under proviso to sub-rule (2) of Rule 9 of CCR 2004 - appeal allowed by way of remand.
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