2017 (3) TMI 1624

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...., Representative, for the Respondent. ORDER The Revenue is in appeal against the impugned orders wherein the refund claim filed by the respondent under Rule 5 of the Cenvat Credit Rules, 2004 under Notification No. 5/2006-C.E., dated 14-3-2006 has been allowed on the ground that the respondent is not entitled to avail Cenvat credit on the services namely Business Auxiliary Services, Catering Ser....

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....aim but rejected the refund claim on the services namely Business Auxiliary Services, Catering Services, Courier Services, Tour & Travel Services, Banking Services, Business Support Service/Infrastructure Support Service and Insurance Services as per Rule 2(l) of the Cenvat Credit Rules, 2004. On appeal, before the ld. Commissioner (A), it was held that as the inadmissible Cenvat credit has not be....

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.... was asked to produce before me but a report has been received by the ld. AR from the jurisdictional commissionerate stating that no such show cause notice is available on record. As no such show cause notice has been available on record, moreover, the adjudicating authority has discussed that the show cause notice has been issued but no show cause notice number has been mentioned. In that circums....