TMI Blog2022 (11) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... nto the same account were in three different names - Rule 5 of CENVAT Credit Rules, 2004 read with Notification 27/2012 - HELD THAT:- It is seen from the Order in Original dated 25.2.2021 that the appellant has been granted refund and the issue with regard to the remittances in different names has been discussed in detail. The appellant has made a request that they may be given a chance to furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has a registered office in New Delhi. The appellant is one of the Divisions located in Guindy, Chennai. They filed refund applications under Rule 5 of CENVAT Credit Rules, 2004 for the unutilized CENVAT credit in relation to the credit availed on input services used for providing e-publishing service which in effect was export of service. The original authority rejected the refund claims holding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve sanctioned the same. He produced a copy of the Order in Original No. 1/2021 dated 25.2.2021 to support his claim. He submitted that the appellant would be able to produce documents to establish that the remittances are made in the name of the appellant itself. He prayed that the appeals may be remanded to the original authority. 3. The learned AR Shri R. Rajaraman supported the findings in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
