2017 (9) TMI 1818

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.... 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 Fee paid to Chartered Accountant firm Chartered Acco....

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....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, it is held that the appellant is not entitled for refund and to such extent the impugned order passed by the Commissioner (Appeals) is p....

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.... 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 invoices is the same as mentioned in the service tax registration certificate. Thus, rejection of refund on such ground is not sustainable. ....