2017 (7) TMI 898

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.... three appeals is identical, therefore all the three appeals are disposed of by this common order. The particulars of all the three appeals are given in the table below: Sl. No. Appeal No. Period involved Amount involved (Rs.) 1 ST/21799/2016 October 2013 to December 2013 Rs.17,55,754/- 2 ST/21800/2016 April 2013 to June 2013 Rs.9,05,253/- 3 ST/21801/2016 July 2013 to September 2013 Rs.40,38,065/- Briefly the facts of the case are that the appellant is a Private Limited Company registered under the provisions of Service Tax. The appellants are engaged in providing software solutions to the global travel, transportation and logistics industry. The appellants are primarily engaged in export of software services under the broa....

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....ers are not sustainable in law and have been passed on the basis of assumptions and presumption and without proper consideration of facts and records and by ignoring the judicial precedent on the issue. He further submitted that the impugned orders have disallowed the refund claim owing to non-submission of input service invoices and challans in relation to such credit whereas the appellant has filed the copies of all the input service invoices and copies of challan (where service tax has been paid under reverse charge) on the basis of which the appellant has claimed cenvat credit. He further submitted that the refund has been denied on mere technicalties. He also submitted that Cenvat Credit Rules being beneficial piece of legislation, the....

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.... submitted that the learned Commissioner has also rejected the refund on the ground that the input credit has been claimed against invoices which are not in compliance with Rule 4A of the Service Tax Rules on account of the fact that the invoices do not contain the Service Tax Registration number of the service provider and some invoices do not have the description of the service as prescribed under Rule 4(A) of the Service Tax Rules 2004 and also Rule 9 (2) of the Cenvat Credit Rules 2004 which provides the documents on the basis of which cenvat credit can be availed. In reply to this, the learned consultant submitted that the invoices produced by the appellant had all the details and not mentioning the Service Tax Registration on the invo....