https://www.taxtmi.com/caselaws?id=235471 The appeal by M/s HCL Technologies Ltd. against the rejection of their refund claim under Rule 5 of Cenvat Credit Rules 2004 was partly allowed. The dispute centered on invoices for lease rent, canteen services, and address discrepancies. The rejection based on address discrepancies was overturned as the services were provided by HCL Delhi, not the disputed premises. The denial of credit for canteen services was upheld due to lack of evidence that employees were not charged. The issue of an invoice not addressed to the appellant was considered insignificant. The judge's decision was based on legal precedents and evidence presented, leading to a partial allowance of the appeal. en-us Fri, 21 Jun 2013 00:00:00 +0530 Wed, 24 Jul 2013 09:19:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235471 The appeal by M/s HCL Technologies Ltd. against the rejection of their refund claim under Rule 5 of Cenvat Credit Rules 2004 was partly allowed. The dispute centered on invoices for lease rent, canteen services, and address discrepancies. The rejection based on address discrepancies was overturned as the services were provided by HCL Delhi, not the disputed premises. The denial of credit for canteen services was upheld due to lack of evidence that employees were not charged. The issue of an invoice not addressed to the appellant was considered insignificant. The judge's decision was based on legal precedents and evidence presented, leading to a partial allowance of the appeal. Case-Laws Service Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235471