https://www.taxtmi.com/caselaws?id=370582 Refund under Rule 5 of the Cenvat Credit Rules, 2004 cannot be denied on a purely procedural objection that input service invoices bear the head office address instead of the unit address, where receipt and use of the services and tax payment are undisputed. Where invoices do not clearly describe the services, refund is not automatically barred, but the claimant may be required to produce supporting evidence to verify whether the services qualify as input services, justifying remand for fresh examination. Overseas group services described as Business Support Service were treated as established and, with tax paid under reverse charge, credit and consequential refund were held admissible. en-us Thu, 15 Nov 2018 00:00:00 +0530 Tue, 20 Nov 2018 07:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370582 Refund under Rule 5 of the Cenvat Credit Rules, 2004 cannot be denied on a purely procedural objection that input service invoices bear the head office address instead of the unit address, where receipt and use of the services and tax payment are undisputed. Where invoices do not clearly describe the services, refund is not automatically barred, but the claimant may be required to produce supporting evidence to verify whether the services qualify as input services, justifying remand for fresh examination. Overseas group services described as Business Support Service were treated as established and, with tax paid under reverse charge, credit and consequential refund were held admissible. Case-Laws Service Tax Thu, 15 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370582