2018 (11) TMI 925

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....hnical) Shri Dheeraj Srivastava (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri Dheeraj Srivastava learned advocate appearing for the appellant and Shri Mohd. Altaf learned A.R. appearing for the Revenue, we find that the appellant is 100% Export Oriented Unit engaged in provi....

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....re in the name of their head office address and their address was not mentioned in the invoices. We find that the said issue is no longer res integra. The Revenue is not disputing the fact of receipt of input service, the utilization of same in providing of input service and the tax paid on the same. In such a scenario, the objection of the Revenue that the invoices are in the address of the head ....

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....n the ground that the invoices issued by M/s Reliance Communication Ltd. have not given the description of the services. The contention of the learned advocate is that there is no dispute on the above receipt of the services and the tax paid nature of the same, in which case non mention of the service description in the body of the invoices cannot be adopted as a reason for denial of the credit. ....

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.... Further refund to the extent of Rs. 24,48,930/- stands rejected on the ground that the services procured by them from their own overseas group M/s Markit Group Ltd., London does not stand specified in the invoices and the tax paid by them and there is no relation to their output services, which stands established. We have seen the invoices issued by the overseas service provider which describe....