2022 (3) TMI 805

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....Appellant Ms. Sridevi Taritla, ADC (AR) For the Respondent ORDER The issues involved in these appeals being the same, they are heard together and disposed of by this common order. 2. Brief facts of the case are that the appellant holds Service Tax registration for the services in the nature of Information Technology Software Service, Rent-a-Cab Service, Security/Detective Agency Servic....

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....n of refund passed by the adjudicating authority, the appellant filed appeals before Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) upheld the orders passed by the original authority. Hence these appeals. 4. On behalf of the appellant, Ld. Consultant Shri K. Dayananda appeared and argued the matter. 4.1 With regard to the first issue that the appellant is n....

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....tion from the department. 4.2 On the second issue of rejecting refund which is that the invoices bear the address of the Head office at Bangalore, Ld. Consultant submitted that some of the vendors have mentioned the address of their Bangalore office in the invoices. The services have been availed at Chennai. The department has no dispute in regard to this aspect. He submitted that the said issu....

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....gs in the impugned order. 6. Heard both sides. 7. The first issue is with regard to the rejection of refund claim holding that some of the input services have been received prior to obtaining service tax registration from the department. The Hon'ble jurisdictional High Court in the case of Scionspire Consulting Services (India) Pvt. Ltd. (supra) had considered the very same issue and held th....