2017 (8) TMI 268

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....DER Per: Dr D.M. Misra Heard both sides. 2. This is an appeal filed against OIA-442/2010/STC/MM/COMMR-A-/AHD dt 24/11/2010 passed by the Commissioner of Central Excise (Appeals) -Ahmedabad. 3. Briefly stated the facts of the case are that the appellants are engaged in providing taxable services under the category of Business Auxiliary Service (BAS) and Management or Business Consultancy Servic....

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....Advocate Shri Rahul Gajera for the appellant submits that the aforesaid services viz., Air Travel Agent Service, Business Auxiliary Service, Business Support Service, Chartered Accountants Service, Convention Service, Event Management Service have been held to be input service under Rule 2(l) of the CCR, 2004 in the following judgments of this Tribunals respectively i) Air Travel Agent Service - P....

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....equently refund of the accumulated Cenvat Credit under Rule 5 of CCR, 2004 on export of such services. Further, he has contended that non-mentioning of the registration number of the vendor invoices cannot be the ground to deny Cenvat Credit as the said mistake was subsequently rectified by providing the registration number of the vendor. In support, he has referred to the judgment of this Tribuna....