2025 (3) TMI 10

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....EMBER (JUDICIAL) For the Appellant : Mr. Rajaraman, Consultant For the Respondent : Mr. Anoop Singh, Authorised Representative ORDER This Service Tax Appeal No. ST/40660/2018 has been filed by M/s. Cognizant Technology Solutions India Private Limited (hereinafter referred to as 'Appellant') assailing the Order-in-Appeal No. 415/2017 (CTA-II) dated 30.11.2017 passed by Commissioner of C....

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....it, in terms of Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 05/2006 dated 14.03.2006. Accordingly, for the period from July 2009 to December 2009, August 2011 to October 2011 and January 2012 to March 2012, the Appellant filed separate refund applications. Subsequently, the Assistant Commissioner LTU has issued SCN dated 12.12.2014 to the Appellant which was adjudicated vide....

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....sitioning the CENVAT credit as the second proviso to Section 142(3) very clearly specified that no refund claim would be allowed if the same credit has been carried forward into the GST regime. 3.2 He also contended that although their refund applications were allowed vide Order-in-Original No. LTUC/257/2015-AC(RF) dated 23.06.2015, the refund amounts were not disbursed to them. Revenue preferr....

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....at too the sample photocopies are no documents in the eyes of law, especially in terms of Notification No. 05/2006 dated 14.03.2006 which clearly distinguishes Photocopy documents from the original documents and documents duly certified by Authorities. 5. Heard both sides and considered the oral and written submissions. 6. The Ld. Consultant Shri Rajaram for the appellant has informed that C....