2017 (9) TMI 1818

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....s. Kanu Verma, D.R. ORDER PER: S.K. MOHANTY Denial of refund claim in respect of the taxable services under Rule 5 of Cenvat Credit Rules, 2004 is the subject matter of present dispute. The authorities below have denied refund of Cenvat Credit to the appellant on the following services:- S. No. Nature of services Category of service Amount (In Rs.) Reason for rejection 1....

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....romotion Business auxiliary services 65(105)(zzb) 13,732 Not used for output service -   Total   7,45,757   2. Heard both sides and perused the case records. 3. The appellant submits that it is not contesting the refund claim of Rs. 13,732/- in respect of Business Auxiliary Service, since such service has not been used for output service. Accordingly, i....

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....t reveals that none of the services mentioned therein are falling under the excluded category, as per such definition. Thus, usage of the disputed service for ultimate exportation of taxable service, having been not disputed by the Department, denial of Cenvat benefit, in my opinion, is not proper and justified. As regards incorrect mention of address, I find that the address mentioned in the invo....