TMI Blog2021 (6) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... ilability of registration details of input service providers - HELD THAT:- It is seen from the order of the Commissioner (Appeals) that the credit of ₹ 67,446/- had been rejected for the reason that invoice copies do not contain the registration no. of the service provider - On perusal of the documents, it is seen that the registration details of the input service provider were available an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a 100% silk export house recognized by the Government of India. 2. They have filed claim for refund of ₹ 3,11,809/- as unutilized CENVAT Credit. The Assistant Commissioner of Service Tax sanctioned the refund claim for the quarter April, 2014 to June, 2014. 3. Revenue filed appeal before the Commissioner (Appeals) stating that in some debit advices of Canara Bank, which were consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is his submission that the Ld. Commissioner (Appeals) has not considered the evidences filed before him and passed the appellate order. 6. Shri K. Chowdhury, Authorized Representative for the department, justified the Order-in-Appeal. 7. Heard both sides through Video Conferencing and perused the appeal records. 8. The appellant is a 100% EOU and have availed various input services in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of non-availability of registration No. in the invoices is not maintainable. Consequently, refund amounting to ₹ 67,446/- covered by such input service invoices, are allowable. 12. In view of the forgoing, I find that the appellants are eligible for the refund and the impugned order is set aside and the appeal is allowed. (Pronounced in the open court on 16 June, 2021..) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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