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2024 (5) TMI 373 - CESTAT CHANDIGARHRefund claim for service tax paid on specified services used in relation to authorized operations in the SEZ unit - rejection of refund on the ground that wrong address being mentioned in the invoices and the input services have not been consumed in the SEZ unit - refund sanctioning authority held that the input services have not been consumed in the SEZ unit, merely on account of raising of invoices by the service providers on the registered office of the company instead of its SEZ unit - N/N. 12/2013-ST dated 01.03.2013 - HELD THAT:- The respondent has brought on record the fact that the registered office of the company does not carry out any operation and it is merely a liasoning office and has been established only for the purpose of correspondence with vendors etc and in compliance with provisions of the Companies 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. 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 premises of the respondent. In this regard, reference made to the decision of the Hon’ble Allahabad High Court in the case of M/S CYQUATOR MEDIA SERVICES P. LTD. VERSUS UNION OF INDIA THRU' ITS SECY. & 2 OTHERS [2017 (12) TMI 775 - ALLAHABAD HIGH COURT] wherein Hon'ble High Court while deciding a similar issue has held that if all the information as stipulated in Rule 4A of Service Tax Rules is mentioned on the invoice, the Cenvat Credit cannot be denied. Further it is found that the receipt and the use of input services by the respondent have not been questioned by the Department and the issue relates only to validity of invoices which were issued to the wrong address, which is not registered with the Service Tax - it is a settled law that substantial benefit cannot be denied merely on a procedural infraction. There are no infirmity in the impugned order and the same is upheld - the respondent is entitled to refund of service tax paid on input services used in relation to authorized operations in their SEZ unit situated in Gurugram, Haryana. The appeal of Revenue dismissed.
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