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2016 (6) TMI 682 - CESTAT HYDERABAD

2016 (6) TMI 682 - CESTAT HYDERABAD - TMI - Refund claim - Unutilized Cenvat Credit of input services - Rule 5 of CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE(NT) dt. 14/03/2006 - Export of Consulting Engineer Services and Information Technology Services to foreign entities - 100% EOU - input invoices are addressed to unregistered premises of appellant - input services do not have nexus with the output services.

Held that:- I am convinced of the arguments and explana .....

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ervice Tax Rules, 1994 does not mandate that the premises of service recipient has to be a registered premises. It is sufficient that the name and address of service recipient is shown in the invoice. Therefore, it is found that the rejection of refund is not just or proper and the appellant is eligible for refund of the amounts shown. - Decided partly in favour of appellant with consequential relief - ST/28027/2013 - A/30284/2016 - Dated:- 27-4-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) S .....

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in terms of Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE(NT) dt. 14/03/2006. The original authority sanctioned an amount of ₹ 48,58,217/- and rejected an amount to the tune of ₹ 6,38,036/-. The reason for rejection is that input invoices are addressed to unregistered premises of appellant and that the input services do not have nexus with the output services. Aggrieved by the above order, the appellant filed appeal before the Commissioner(Appeals). As .....

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tailed below:- Description Amount disallowed (Rs.) Input invoice addressed to electronic city which is not a service tax registered premises 3,31,824 Input service credit availed on car parking charges and Maintenance charges 1,05,614 Housekeeping services on which CENVAT availed are not related to export of output services 28,711 The input services on which CENVAT availed are not related to export of service 15,997 Total 4,82,146 4. Shri Abishek Rastogi appearing for the appellant explained eac .....

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