9911796707
TMI Blog2017 (9) TMI 1818X X X X Extracts X X X X X X X X Extracts X X X X ..... as per such definition. Thus, usage of the disputed service for ultimate exportation of taxable service, having been not disputed by the Department, denial of Cenvat benefit, is not proper and justified. Incorrect mention of address - HELD THAT:- The address mentioned in the invoices is the same as mentioned in the service tax registration certificate. Thus, rejection of refund on such ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount (In Rs.) Reason for rejection 1 Fee paid to Chartered Accountant firm Chartered Accountant Services 65(105)(s) 4,19,128 Not used for output service 2 Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... space Real Estate Agent Service 65(105)(v) 1,64,165 Address not correct on invoice 6 Cleaning of office Cleaning services 65(105)(zzzd) 22,648 Address not correct on invoice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be interfered with at this juncture. 4. However, in respect of taxable services, namely, Chartered Accountants service, management Consultant, other taxable services as per the above table, the same were availed / utilised by the appellant for export of its output service. The term input service has been defined in Rule 2 (l) of the Cenvat Credit Rules, 2004. The said rule mandates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of above, I do not find any merits in the impugned order, so far as it rejects the refund claim under Rule 5 of the Cenvat Credit Rules, except the Business Auxiliary Service mentioned at Sl. No.7 in the above list. Therefore, the refund application in respect of the services indicated at Sl.No.1 to 6 in the above table is allowed in favour of the appellant. [Dictated and pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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