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2018 (9) TMI 1378 - AT - Service TaxRefund of Credit of Service tax paid - export of I.T. Services - refund rejected on the ground that credit on catering services is not admissible to the assessee and also on the ground that further description of some of the services is not mentioned on the body of the invoices. Catering services - Held that:- The catering services which have been held to be cenvatable by the larger bench’s decision in the case of Commissioner of Central Excise, Mumbai-V V/s GTC Industries LTD. [2008 (9) TMI 56 - CESTAT MUMBAI] - catering services are cenvatable and as such the credit so availed by the appellant is refundable to them - refund allowed. Description of the services not being specified in the body of the invoices - Held that:- Such services were received by their Foreign Service Providers and by paying the service tax on reverse charge basis they have given the full description of the said services along with the accounting number. If that be so, the credit cannot be disallowed to the appellant on the procedural technical issue - Credit allowed. Refund of small amount also denied on the ground that the Name of the assessee has been wrongly shown in the invoices issued by the services provider instead of showing the correct name of the appellant - Held that:- The amount being on the lower sides, appellant is not contesting the same. Appeal allowed in part.
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