TMI Blog2015 (4) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... services rendered by the service provider is in the premises for which registration was not granted to the appellant - Held that: The service which was rendered and on which the Cenvat credit was availed by the appellant, are of input services in respect of the output services which is provided by the appellant i.e. IT enabled service. Also the output services which are provided by them is from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on behalf of the appellant despite notice. As the appeal is coming up for the third time, I take up the appeal in the absence of representation from the assessee. 3. Heard the ld. Departmental Representative and perused the records. 4. On perusal of the record, it transpires that the appeal is directed towards revision of refund claim of ₹ 2,06,896/- on the ground that the service f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is in the premises for which registration was not granted to the appellant. 6. I find the service which was rendered and on which the Cenvat credit was availed by the appellant, are of input services in respect of the output services which is provided by the appellant i.e. IT enabled service. It is seen from the records that the appellant has specifically pleaded before the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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