2016 (6) TMI 682

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..... the impugned order which disallowed the refund of credit on input services. 2.  The appellant is engaged in providing 'consulting engineer services' and 'Information Technology Services' which are exported to entities located outside India.  It is a 100% EOU and is registered with Service Tax Department.  The appellant filed refund claim for the unutilized CENVAT credit in terms o .....

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..... he following table.  In addition, he submitted that an amount of Rs. 387/- is not contested by the appellant in the present appeal.  So the disputed amount in this appeal is limited to Rs. 4,82,146/-, which is detailed below:- Description Amount disallowed (Rs.) Input invoice addressed to electronic city which is not a service tax registered premises 3,31,824 Input service credit av .....

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..... hat the word 'include' does not have a restrictive meaning.  It is submitted that the authorities below have wrongly applied the judgment laid in Maruthi Suzuki case.  5.  It is submitted that another reason for disallowing the credit is that the premises/address of appellant shown in the invoice issued by service provider is not a registered premises.  He adverted to Rule 4A .....

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