2017 (9) TMI 1627

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....ms<br>Mr. Ashok Jindal, J. Shri Gyanendra Tripathi, Assistant Commissioner (AR), for Appellant Shri Utkarsh Malviya, Advocate, for Respondent Ashok Jindal Revenue is in appeal against the impugned order wherein refund claim filed by the respondent has been allowed by learned Commissioner (Appeals). 2. The brief facts of the case are that the respondent is a provider of output servic....

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....e of other Head office and not addressed to them, therefore, in terms of Rule 4A of Service Tax Rules, 1994, the respondent is not entitled to avail Cenvat credit, consequentially they are not entitled to claim the refund on those services. 4. On the other hand, learned Counsel for the Respondent opposes the contention of learned A.R. and submits that in this case, no show cause notice was issu....