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2024 (1) TMI 38 - CESTAT KOLKATARefund of un-utilized cenvat credit - part claim denied for various reasons. Credit denied on the ground that the input services for which the refund is filed are not input services in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004 - HELD THAT:- It is found that at the time of availing cenvat credit, it was not objected for availment of cenvat credit. Therefore, at the time of filing of refund claim, the cenvat credit issued cannot be raised. Accordingly, the appellant is entitled for refund claim. Credit denied due to discrepancies holding by the adjudicating authority that the address of the appellant is not proper - HELD THAT:- As the registration is matching with the invoices issued by the supplier. In that circumstances, it cannot be alleged that the address of the service provider of the service recipient is not correct, the said discrepancy can be rectified. On this ground, the refund claim cannot be rejected. Credit denied on the ground that that no building number was mentioned in the invoices issued by the supplier of service - HELD THAT:- There is registration number of service provider and service recipient on the invoice, in that circumstances, the cenvat credit cannot be denied. Consequently, the appellant is entitled for refund claim. Credit denied on the ground that the invoices are in name of the employees along with the appellant - HELD THAT:- Admittedly, the appellant’s name has been mentioned in the invoices issued by the service provider. In that circumstances, the appellant qualifies for entitlement of cenvat credit. Consequently, the appellant is entitled for refund claim for an amount of Rs.10,07,201/-. Denial of credit - Insurance Policy issued post the claim period, payment was made within claim period - HELD THAT:- The appellant has paid service tax within claim period, in that circumstances, it cannot be held that the appellant is not entitled to take cenvat credit. Consequently, the appellant is entitled for refund claim for an amount of Rs.18,30,077/-. Appeal disposed off.
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