TMI Blog2018 (11) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the services procured by them from their own overseas group M/s Markit Group Ltd., London does not stand specified in the invoices and the tax paid by them and there is no relation to their output services - Held that:- The appellant has paid the service tax on the said activity on reverse charge basis and has produced the challans of that effect. In such a scenario, it cannot be held that the appellant was not entitled to the credit and the consequent refund of the same in terms of the provisions of Rule 5 of Cenvat Credit Rules - refund allowed. Appeal allowed in part and part matter on remand. - APPEAL No. ST/4070/2012-CU[DB] - FINAL ORDER NO.-72613/2018 - Dated:- 15-11-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding of input service and the tax paid on the same. In such a scenario, the objection of the Revenue that the invoices are in the address of the head office is clearly unsustainable. In fact, we find that the said issue stands settled by various decisions of the Tribunal passed over a long span of time and the Lower Authorities were bound to follow the same instead of rejecting the refund claim on such procedural aspects. Reference can be made to the Tribunal decisions in the case of DNH Spinners 2009 (16) S.T.R. 418 (Tri.-Ahd.), Modern Petrofils 2010 (20) S.T.R. 627 (Tri.-Ahd.), Abdur Pvt. Ltd. 2017 (5) G.S.T.L. 334 (Tri.-Del.), Manipal Advertising Services Pvt. Ltd. 2010 (19) S.T.R. 506 (Tri.-Bang.) and Eupec Welspun Pipe Coating India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices procured by them from their own overseas group M/s Markit Group Ltd., London does not stand specified in the invoices and the tax paid by them and there is no relation to their output services, which stands established. We have seen the invoices issued by the overseas service provider which describes the nature of the services as Business Support Service . Learned A.R. for the Revenue have also seen said invoices and accepts that said factual finding of the Original Adjudicating Authority is incorrect. We further note that the appellant has paid the service tax on the said activity on reverse charge basis and has produced the challans of that effect. In such a scenario, it cannot be held that the appellant was not entitled to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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