2016 (6) TMI 682

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....ent ORDER The appellant challenges the impugned order which disallowed the refund of credit on input services. 2.  The appellant is engaged in providing 'consulting engineer services' and 'Information Technology Services' which are exported to entities located outside India.  It is a 100% EOU and is registered with Service Tax Department.  The appellant filed refund claim f....

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....bmitted the details of disallowance as per the following table.  In addition, he submitted that an amount of Rs. 387/- is not contested by the appellant in the present appeal.  So the disputed amount in this appeal is limited to Rs. 4,82,146/-, which is detailed below:- Description Amount disallowed (Rs.) Input invoice addressed to electronic city which is not a service tax regi....

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....CCE, Meerut-I [2016-TIOL-20-SC-CX-LB] answered the reference stating that the word 'include' does not have a restrictive meaning.  It is submitted that the authorities below have wrongly applied the judgment laid in Maruthi Suzuki case.  5.  It is submitted that another reason for disallowing the credit is that the premises/address of appellant shown in the invoice issued by serv....