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2018 (9) TMI 1378

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..... tering services - Held that:- The catering services which have been held to be cenvatable by the larger bench’s decision in the case of Commissioner of Central Excise, Mumbai-V V/s GTC Industries LTD. [2008 (9) TMI 56 - CESTAT MUMBAI] - catering services are cenvatable and as such the credit so availed by the appellant is refundable to them - refund allowed. Description of the services not bein .....

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..... a, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Nishant Mishra (Adv) for Appellant Shri Mohd Altaf Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri Nishant Mishra (Adv) for the appellant and Shri Mohd. Altaf, Assistant Commissioner (A.R.) for the Revenue, we note that the ap .....

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..... . further description of some of the services is not mentioned on the body of the invoices. 4. The Lower Authorities allowed the refund relatable to Chartered Accountant services but rejected the same in respect of catering services and the invoices not being completed. 5. After going through the impugned orders we note that the dispute revolves around the cenvatability of the catering servi .....

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..... e appellant on the procedural technical issue. Accordingly, we hold that the appellant is entitled to refund of credit in relatable to above two grounds. 7. Learned Advocates further submits that a small amount of ₹ 6350 has been denied on the ground that the name of the assessee has been wrongly shown in the invoices issued by the services provider instead of showing the correct name of .....

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