9911796707
TMI Blog2023 (4) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : Shri Kumar Harshvardhan, Advocate For the Respondent : Shri S. B. P. Sinha, Authorized Representative ORDER PER: ANIL G. SHAKKARWAR Above stated three appeals are taken together for decision since they are arising out of a common impugned Order-in-Appeal. 2. The appellant provides Business Support Services which is exported outside India and also they have obtained a Centralize Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d amounts of refund, appellant is before this Tribunal. 3. Heard the learned Counsel for the appellant. He has submitted that while the show cause notice was issued for denying the refund, Rule 14 of CENVAT Credit Rules for demanding the said credit was also invoked. He has further submitted that Service Tax paid on following activities were denied as CENVAT Credit and refund was rejected : 1) ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses etc. He has submitted that CENVAT Credit of Service Tax paid on C.A. services were allowed but out of pocket expenses part was denied. He further argued that since Service Tax was paid on said component charged by the C.A., CENVAT Credit of the same cannot be denied. In respect of objections where invoice address does not match with the registered premises, he has submitted that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s supported the findings of the Commissioner (Appeals). 5. I have carefully gone through the records of the case and submissions made. In respect of the objections raised where the invoice address does not match with the registered premises there are large number of decision of this Tribunal where it has been held that so long as it is not established that services are not utilized, CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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