TMI Blog2013 (7) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... provider of output services is also HCL Delhi - there was no reason to deny credit and subsequently refund of credit to the assessee. credit of service tax - Canteen Services - Held that:- From the invoice it cannot be concluded that food/meal/snack were consumed within premises – there was not any infirmity in finding of the Commissioner (Appeals) in respect of Canteen Services – as stated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning, Test Inspection and Certification, Business Auxiliary Service, Franchise Service, Sponsorship Service, Business Support Service, Renting of Immovable Property Service and Information Software Service. The appellants filed a refund claim of Rs.4,27,96,759/on 14.5.2009 under Rule 5 of Cenvat Credit Rules 2004 with Assistant Commissioner, Noida. Undisputed amount of Rs.4,17,69,713/was sanctione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same from the employees (amount rejected is Rs.83,284/-). (3) Invoice mentioned at Sl. No. 114 was not addressed to the appellant (amount rejected is Rs.228/-). 5. I find that appellants are having Central Registration number which shows address of premises on which services pertaining to invoices are taken. Dispute in the present appeal is in respect of two invoices which are in respect of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployees for Canteen Services and also credit is not admissible if services are consumed outside premises of the appellants. Invoices submitted by the appellant indicate the service provider is located outside premises. From the invoice it cannot be concluded that food/meal/snack were consumed within premises. Therefore, I do not find any infirmity in finding of the Commissioner (Appeals) in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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