2019 (4) TMI 1252

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....uptd. (A.R.) for the Revenue ORDER PER SHRI P. K. CHOUDHARY As the facts, grounds and legal issues involved in both of the appeals are same, so they have been taken together for disposal.  Briefly stated, facts of the case are that the Appellant is engaged in business of providing "Claim Processing" including "Basic Coding Activities," required for the claim processing to its customers lo....

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....in the present appeals, claiming that the disallowance of the refund on the unavailed CENVAT Credit is unwarranted. The assessee had filed two appeals before the Commissioner of Central Excise (Appeals), Kolkata-II, which were dismissed vide the impugned orders upholding the order-in-original. Hence, the present appeals before this Tribunal. 3. The authorized representative of the assessee argue....

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....availed. (iv) The assessing officer also rejected the CENVAT Credit on the input services for professional fees of Rs. 61,586/- and 2,954/- respectively. (v) The assessing officer had also disallowed CENVAT Credit of Rs. 43,718/- on a discrepancy. He further argued that the appellant had submitted all the original invoices before the adjudicating authority at the time of hearing, so disallowa....

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....i [2016] (41) STR 984 (Tri.- Mumbai) 2. Megma Design Automation (I) Pvt. Ltd. Vs CST, Bangalore [2015] (40) STR 800 (Tri.-Bang.) 3. Mercedes Benz Research & Development India Pvt. Ltd. Vs. CST, Bangalore [2017] (49) STR 227 (Tri.-Bang.) 4. The Ld. D.R. re-iterates the orders of the Lower Authorities. 5. Heard both sides and perused the appeal records. 6. I find force in the arguments advanc....