2018 (4) TMI 110

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..... chnical) Shri Pradeep Kumar Dubey, Supdt (AR), for Appellant Absent, for Respondent Per: Anil G. Shakkarwar The present appeal filed by Revenue is directed against Order-in-Appeal No.373-ST/APPL/N01DA/2012 dated 20/ 12/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Noida. 2. The respondent filed application for refund of unutilized Cenvat credit of Rs. 24 .....

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..... s pertaining to maintenance and rent of premises of B-23, Sector-59, Noida and Cenvat credit and refund of Rs. 1,00,274/- in respect of services provided by Chartered Accountant were not admissible to the respondent. 3. Heard the learned A.R. for revenue and perused the records. The respondent was absent on call inspite of notice. 4. On perusal of records, we find that the learned Commissioner ( .....

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..... /- in respect of maintenance and repair services having wrong address on the invoices, the learned Commissioner (Appeals) has found that evidences such as bank statement and ledger established that the services were received by the respondent and therefore allowed the said credit. In respect of Cenvat credit of Rs. 4,64,749/-, the learned Commissioner (Appeals) has found that the said Cenvat credi .....

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