TaxTMI 
TaxTMI 
2015 (7) TMI 221
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....B S V Murthy: Refund of accumulated Cenvat credit of Rs. 94,381/- (Rupees Ninety Four Thousand Three Hundred and Eighty One only) claimed by the appellant has been rejected on two grounds namely (1) the documents are not in the name of the appellant (2) there is no nexus between input services and the final product manufactured by the appellant. 2. Learned counsel submits that it is not corr....
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....oval. It cannot be said that expenses incurred towards bank charges, clearing and forwarding, CHA service, commission paid to the agents are not up to the place of removal. If the bank charges are not incurred and commission is not paid to the agent, the clearance itself cannot take place. Therefore it cannot be said that these services have not been utilized in or in relation to the manufacture a....
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.... in the name of the appellant in view of the clear finding that refund claim was not defective but had all the requirements fulfilled. In such a scenario, the observations that the bills are not in the name of the unit is not supported by facts. The appellant has taken credit on the basis of invoices issued by Input Service Distributor and on going through one of the invoices I find that the invoi....
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....ISD invoice whether it had the required details or not. The learned counsel claimed that there is absolutely no defect in invoice. Further I also find that expenses like bank charges, CA services, CHA services, Cargo Services etc are required and can be considered in or in relation to manufacture and clearance of final products unless the contrary is proved which is not the case here. Under the ci....