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Case Law Details

Case Name : HID India Private Limited Vs The Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 41830 of 2018
Date of Judgement/Order : 17/03/2022
Related Assessment Year :
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HID India Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)

In this case refund of the unutilized cenvat credit was rejected holding that; firstly, the input services were received prior to obtaining the service tax registration from the Department; secondly, the invoices show the address of their Head office at Bangalore and not the address at Chennai where the services were availed; thirdly, the FIRC is received by their Bangalore office and therefore does not match with the address of the appell

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