2018 (7) TMI 698

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..... A) [2018 (7) TMI 91 - CESTAT CHENNAI], where it was held that raising invoices within 14 days is a mere procedural requirement and not such condition has been laid in N/N. 5/2006 - refund cannot be rejected on this ground. Refund claim - credit on ‘Rent a Cab’ and Outdoor catering services’ were held to be not eleigible - Held that:- The Hon’ble High Court in the case of CCE Vs. Turbo Energy Lt .....

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..... /-. Aggrieved by the order of the original authority, the department filed appeal before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) upheld the sanction of refund. Aggrieved, department is now before the Tribunal. 2. On behalf of the department, the Ld. AR, Shri K.P. Muralidharan, AC, reiterated the grounds of appeal. He submitted that the respondent ha .....

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..... these services are eligible for credit. 4. Heard both sides. 5. The main ground alleged in the appeal filed by the department is that the respondent has followed Rule 4A of Service Tax Rules by not raising invoices within 14 days of rendering services. This issue is settled in favour of the respondent in their own case, vide final order cited supra. It has been held therein that raising invo .....

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