2017 (9) TMI 712

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.150/ST/APPL/NOIDA/12/519 dated 28/05/2012 passed by Commissioner of Custom & Central Excise (Appeals), Noida. 2. The brief facts of the case are that the appellant filed a refund claim for Rs. 53,18,228/- on 22/11/2010 under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant for providing output service and that the debit notes did not appear to be valid documents for taking Cenvat credit under the Cenvat Credit Rules, 2004. Therefore, there was proposal to deny the said refund. (c) there was proposal to deny refund of Rs. 1,905/- in respect of Service Tax paid on Telephone Bills, where the Telephone Bills were raised in the name of individuals. The abovementioned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of Rule 4A of the Service Tax Rules and declaration from the company which has issued the debit notes the Original Authority has accepted similar Cenvat credit to be admissible for the period from quarter October to December, 2010 in respect of debit notes, further in respect of Outdoor Catering Service the period of quarter January to March, 2010, Id. Commissioner (Appeals) that the Cenvat credi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... copy of CBEC Circular No.120/01/2010-ST dated 19/01/2010. He has also taken me through the said Order-in-Original dated 09/02/2012 which is at Page 139-163 of Appeal Paper Book and prayed that the appeal may be allowed on merit. 4. Heard the Id. A. R. for Revenue who has supported the impugned Order-in-Appeal No.150/ST/APPL/NOIDA/12/519 dated 28/05/2012. 5. Having considered the rival conte....