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2019 (10) TMI 170
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....t: Shri S.K. Hattangadi, AC (AR) ORDER PER: D.M. MISRA This appeal is filed against Order-in- Appeal No.MUM/DGPM/WRU/APP-130/17-18, dt.24.04.2018, passed by the Principal Addl. Director General, DGPM, WRU, Mumbai 2. Briefly stated the facts of the case are that the Appellants are engaged in the export of services viz. Information Technology Software Service during the relevant period i....
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.... which has been exported during the relevant period. The only reason for rejecting their refund claim was that the address shown in the input service invoices is B- 507/508, Floral Deck Plaza, Opp. SEEPZ Gate No.1, Andheri (East), Mumbai 400 093, which was not registered. It is his contention that the services have been provided from the premises which was though unregistered, but tax liability of....
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....peal for determination is whether the Appellants are entitled to CENVAT Credit against the input invoices which are addressed to their unit, a premise which is not registered. The learned Commissioner (Appeals), in his order, has observed that the Appellants, otherwise, has complied with the conditions of Rule 6A of Service Tax Rules, so as to be eligible for refund of the amount of accumulated CE....