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TMI Blog2024 (1) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be raised. Accordingly, the appellant is entitled for refund claim. Credit denied due to discrepancies holding by the adjudicating authority that the address of the appellant is not proper - HELD THAT:- As the registration is matching with the invoices issued by the supplier. In that circumstances, it cannot be alleged that the address of the service provider of the service recipient is not correct, the said discrepancy can be rectified. On this ground, the refund claim cannot be rejected. Credit denied on the ground that that no building number was mentioned in the invoices issued by the supplier of service - HELD THAT:- There is registration number of service provider and service recipient on the invoice, in that circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of Cenvat Credit Rules, 2004. A part of the refund claim was denied to the appellants on the ground that there were minor discrepancies in the address and some of the invoices are in the name of employees along with the appellant and address and in some of the cases, the insurance premium was paid during the period of claim, but invoices were issued later on. In some cases, it was also alleged that the services for which the refund is filed are not input services in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004. In some of the cases, it is also alleged that the appellant has taken cenvat credit twice. Therefore, the total refund has been denied to the appellant is Rs.74,18,425/-. Against the denial of refund claim, the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied. Consequently, the appellant is entitled for refund claim. 8. Therefore, I allow the refund claim of the appellant for amount of Rs. 11,43,368/- 9. I further find that in some cases, the cenvat credit sought to be denied on the ground that the invoices are in name of the employees along with the appellant. Admittedly, the appellant s name has been mentioned in the invoices issued by the service provider. In that circumstances, the appellant qualifies for entitlement of cenvat credit. Consequently, the appellant is entitled for refund claim for an amount of Rs.10,07,201/-. 10. With regard to Insurance Policy issued post the claim period, the payment was made within claim period, I find that the appellant has paid service tax w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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