2012 (9) TMI 143

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....redit of service tax paid on clearing and forwarding services and some other services has been denied to the appellant on the ground that the invoices are not in the name of the appellant; in some invoices there is overwriting and there is no nexus between the input services and the final product manufactured by the appellant. After hearing both sides, I have reached the conclusion that the matter....

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.... 3. As regards the name of the appellant not being there in the invoices, the appellant had submitted before the lower authorities that they had received the input services and utilised the same in relation to manufacture of final products and therefore were entitled to the benefit of proviso to Rule 9(2) of Cenvat Credit Rules, 2004. According to this proviso if invoice does not contain all the p....

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....ying what is mentioned in the proviso, the existence of the proviso will be of no use to any assessee. In this view of the matter, it is required that the lower authorities who have simply denied this claim on the ground that the appellant s name was not found in some of the invoices are required to re-examine the issue and allow the credit if the appellant is able to fulfil the requirement of the....

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....uld fulfil this obligation. Further, the Commissioner (Appeals) has distinguished the decision of the Tribunal in the case of M/s. Ajanta Textiles Ltd. on the ground that the present case deals with service provided to CHA who is a person other than the appellant and documents are not in the name of the appellant. This observation would not be appropriate in the case of invoices where the appellan....