2017 (9) TMI 787

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...., for Respondent ORDER The present appeal is filed by the appellant against Order-in-Appeal No. 342/CE/APPL/NOIDA/09 dated 15/12/2009 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2.  The issue in this appeal is whether the appellant is entitled to refund under Notification No.41/2007-ST, as amended with respect to input services which were received at other th....

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....s under dispute were not received and utilized at the registered premises. Accordingly, the same was disallowed. Being aggrieved, the appellant preferred appeal before learned Commissioner (Appeals) who vide the impugned order had been pleased to uphold the disallowance, observing that as particulars required under law to be reflected on the bills/invoices have to mentioned and any diversion canno....

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....ce Tax Rules, 1994 read with Section 69 of the Finance Act, 1994." In view of the finding by the Department that the appellant was having centralized billing and accounting system, it is apparent that these services utilized at the non-registered addresses during the relevant period, the output services generated at such premises was availed or accounted by the registered office at C-32, Sector-58....