2017 (12) TMI 713

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..... gistered under Software Technology Park Scheme and are also registered under Service Tax for providing services under the category of Information Technology Software Services (ITSS), Business Support Service, Maintenance & Repari Services, etc. They had applied for refund claims of unutilized CENVAT credit of inputs utilized in the provision of output services which were exported under Rule 5 of the CENVAT Credit Rules, 2004, read with Notification No.5/2006 CE (NT) dated 14.3.2006 for the periods April 2008 to June 2008 and July 2008 to September 2008. The Asst. Commissioner vide two separate Orders No.373/2010 and 374/2010 both dated 30.7.2010 rejected the claims. Aggrieved, they filed appeal before the Commissioner (Appeals) who vide OIA .....

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..... s not a proper document to claim the credit. To this, the learned consultant has submitted that e-payment challan is sufficient proof which can be verified online also. Therefore, I hold that as far as non-submission of invoice is concerned, the appellant has proved by way of production of invoices totaling to Rs. 21,31,710/- out of Rs. 22,15,275/-. Therefore, I hold that the appellant is entitled to the CENVAT credit of Rs. 21,31,710/-. The learned consultant further submitted that the appellate authority has rejected the claim by stating that the appellant has not preferred an appeal against the Order-in-Appeal passed by the Commissioner (A) with respect to Order-in-Original passed by the original adjudicating authority and hence, the iss .....

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..... -CESTAT-MUM Kirloskar Oil Engines Ltd. Vs. CCE: 2010-TIOL-983-CESTAT-MUM Telecommunication service Alliance Global Services IT (I) P. Ltd. Vs. CC: 2016 (42) STR 438 (Tri.-Hyd.) Megma Design Automation (I) Pvt. Ltd.: 2015 (40) STR 800 Commercial training or coaching service Megma Design Automation (I) Pvt. Ltd.: 2015 (40) STR 800 HCL Technologies Ltd. Vs. CCE: 2015 (40) STR 1124 Goods bill   Sponsorship service HCL Technologies Ltd.: 2015 (40) STR 1124 (Tri.-Del.) Nvidia Graphics Pvt. Ltd.: Final Order No.20808-20810/2016 dated 21.9.2016 Kijiji (India) Pvt. Ltd.: 2013 (32) STR 661 Rent-a-Cab service HCL Technologies Ltd.: 2015 (40) STR 1124 (Tri.-Del.) Stanzen Toyotetsu India (P) Ltd.: 2011-TIOL-866-HC-KAR-ST Traffic con .....

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