2019 (4) TMI 1252

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....he Appellant Shri K. Chaudhary, Suptd. (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....

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....,77,703/- and Rs. 2,03,935/- respectively 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 a....

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....nism. Hence, CENVAT Credit for Rs. 72,724/- and 22,267/- cannot be 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 origi....

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....l. He relied upon following judgments: 1. Ness Technologies (I) (P) Ltd. Vs CST, Mumbai [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 th....