2017 (9) TMI 1627

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d allowed - appeal dismissed - decided against Revenue. - Appeal No.ST/70890/2016-ST[SM] (Arising out of Order-in-Appeal No.NOI/SVTAX/000/APPEALS-I/621/2015-16 dated 31/03/2016 Meerut) - Final Order No-71088/2017 - Dated:- 14-9-2017 - Mr. Ashok Jindal, J. Shri Gyanendra Tripathi, Assistant Commissioner (AR), for Appellant Shri Utkarsh Malviya, Advocate, for Respondent Ashok Jinda .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rned Commissioner (Appeals), who has allowed the refund claim. Aggrieved from the said order, revenue is before me. 3. Learned A.R. for Revenue submits that as the invoices on which the respondent has taken Cenvat credit were in the name of other Head office and not addressed to them, therefore, in terms of Rule 4A of Service Tax Rules, 1994, the respondent is not entitled to avail Cenvat credi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... claim also cannot be denied now. Further, this case is covered by the earlier decision of this Tribunal in the case of M/s Freescale Semicondutors India Pvt. Ltd. (supra). In these circumstances, I do not find any merits in the arguments advanced by the learned A.R. for Revenue. Therefore, I do not find any infirmity in the impugned order and the same is upheld. 7. In result, the appeal filed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X