9911796707
TMI Blog2014 (1) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ilized in books - Commissioner partly allowed refund claim - Invoices do not contain the PAN based registration number - Held that:- rule does not stipulate mentioning of PAN based registration number and in absence of any other deficiency in the invoices in question, there is no fault in the finding of the Commissioner (Appeals) in allowing the credit in respect of this amount also - even if appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit lying unutilized in their books. The original authority has allowed the refund amounting to Rs.42,50,293/- and disallowed the refund amounting to Rs.9,50,048/- which was challenged by the respondents before the Commissioner (Appeals) who vide impugned order partly allowed their appeal. The Revenue has challenged the impugned order-in-appeal in the present appeal. 3. Heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd any infirmity in these findings of the Commissioner (Appeals) with regard to allowing the credit in respect of these activities. 5. Revenue has challenged allowing of credit amounting to Rs.6,180/- in respect of labour law compliance services falling under legal consultancy service inasmuch as the compliance of labour laws is nothing to do with the provision of output services. I find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioning of PAN based registration number and in absence of any other deficiency in the invoices in question, there is no fault in the finding of the Commissioner (Appeals) in allowing the credit in respect of this amount also. 8. Revenue has further challenged the order of the Commissioner (Appeals) in respect of invoices pertaining to respondent's SEZ units located in Chennai under Rule 5 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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