TaxTMI 
TaxTMI 
2024 (1) TMI 38
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....ppellant Shri S.S. Chattopadhyay, Authorized Representative for the Respondent ORDER The issue in all the appeals is common. Therefore, all are disposed off by a common order. 2. The facts of the case are that the appellant is a exporter of services and during the activity of export of services, the appellants availed cenvat credit on certain input services. After export of services, the ap....
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....,425/-. Against the denial of refund claim, the appellant is before me. 3. Heard both the parties and considered the submissions and gone through the records placed before me. 4. In some cases, the cenvat credit is denied on the ground that the input services for which the refund is filed are not input services in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004, in that circumstances, I fin....
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....t that as no building number was mentioned in the invoices issued by the supplier of service, therefore, cenvat credit sought to be denied. 7. As per the discussions herein above, wherein it has been held that there is registration number of service provider and service recipient on the invoice, in that circumstances, the cenvat credit cannot be denied. Consequently, the appellant is entitled for....