TaxTMI 
TaxTMI 
2024 (5) TMI 373
X X X X Extracts X X X X
X X X X Extracts X X X X
....missioner (Appeals) Central Excise & Service Tax, Gurugram, whereby the learned Commissioner (Appeals) has remanded the matter to the adjudicating authority. 2. Briefly stated facts of the present case are that the respondent is registered under the Finance Act, 1994 and is engaged in the business of providing information technology software and business support services. The respondent's company is operating as an SEZ (Special Economic Zone) unit under the provisions of Special Economic Zones Act, 2005 and rules made thereunder. The SEZ unit is located in Gurugram, Haryana and has been declared as address of business premises in service tax registration certificate. The company has a registered office in New Delhi which is not involved in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of its SEZ unit. After following the due process, the learned Commissioner (Appeals) appreciated the respondent's submissions and remanded the matter back to the adjudicating authority by the impugned order. The learned Commissioner (Appeals) further directed the Department not to reject the refund claim merely on the grounds of wrong address being mentioned on the invoices. Aggrieved by the said impugned order, the Department has preferred the present appeal and in response to the appeal filed by the Department, the respondent has filed the memorandum of cross objection. 3. Heard both the parties and perused the material on record. 4. The learned AR for the appellant-Department has submitted that the impugned order is not sustainable in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ther submits that the present issue is no more res integra as the same has been decided by various courts in a plethora of decisions across the country. He further submits that denial of Cenvat Credit pertaining to certain input service invoices which are addressed to unregistered premises of the respondent is not in accordance with the legal provisions and is contrary to a number of settled judicial precedents. In support of his submission, he relies on the following case-laws: * Cyquator Media Services Private Limited vs. Union of India & Others - 2018 (10) GSTL 297 (All). * M/s Bridal Jewellery Mfg. Co. vs. Commr of Cus, CE & ST, Noida - 2018 (10) GSTL 70 (Tri. - All). * A.K. Engineers vs. Commr of Cus, CE & ST, Bangalore-II - 2017....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s Act and no commercial activity is being undertaken from this office and also, no GST registration is obtained for this office by the respondent. All the input services have been consumed in the SEZ unit located in Gurugram, Haryana, which is further cleared from the declarations issued by the service providers specifically stating that the input services in question have been provided by them to the SEZ unit and the same have been consumed in the SEZ unit only. 7. Further, we find that this issue is no more res integra as the same has been decided by various courts in a plethora of decisions consistently holding that the Cenvat Credit cannot be denied pertaining to certain input service invoices which are addressed to unregistered premis....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is further admitted fact that there is no separate business activity in their Head office other than the business of manufacture and export of jewellery. I further take notice of the practice that business concerns normally take loan facilities and/or banking facilities from a Bank Branch located near to the Head office for the sake of administrative convenience and business exigencies. Further, the Bank Officers have certified that the services provided to the appellant, the invoice of which addressed to the Head office are actually provided to the factory located at Noida. Under such admitted facts, I hold that the substantial benefit cannot be denied for mere technical or venial breach of the procedural law." Also, in case of A.K. Eng....