2014 (1) TMI 261

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....e JUDGEMENT Per Sahab Singh : This appeal has been filed by Revenue against the Order-in-Appeal No. 331/ST/Appl/Noida/2012 dated 29.9.2012. 2. Brief facts of the case are that M/s HCL Technologies Ltd. (hereinafter referred to as respondents) filed a refund claim of Rs.53,73,657/- under Rule 5 of the Cenvat Credit Rules read with Notification No. 5/2006 for claiming refund of Cenvat credit ly....

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....s taken a view that these services are admissible if performed in relation to modernisation, renovation or repairs of a factory or premises of provider of output service or an office relating to such factory or premises. Under Rule 2(l) of the Cenvat Credit Rules modernisation/renovation and the repair of the factory is covered for the purpose of Cenvat credit. I therefore do not find any infirmit....

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....g the labour laws and have a connection with the business activity of the respondents. 6. Revenue has also challenged the order of the Commissioner (Appeals) with regard to credit amounting to Rs.3,14,287/- on the invoices which did not contain the PAN based registration number. 7. Ongoing through Rule 4A of the Service Tax Rules, 1994, I find that this rule does not stipulate mentioning of PAN ....