TaxTMI 
TaxTMI 
2016 (9) TMI 681
X X X X Extracts X X X X
X X X X Extracts X X X X
....ief facts are that the appellant company is manufacturer of sugar, molasses and chemicals, Show cause notices were issued pursuant to scrutiny of ER-I Returns and credit availed in respect of input services for the period April, 2006 to September 2006 and subsequent period November 2006 to March 2007, it appeared to revenue that appellant have taken credit on services like, motor vehicle insurance, staff insurance policy, et cetera which do not come within the purview of input service as defined in Rule 2 (i) of CCR 2004. In some cases input services have not been indicated on the documents produced. Further credit has been taken on basis of documents relating to the services availed at Delhi, Bareli and Ghaziabad offices and invoices is in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nce is concerned, he takes me through the Voucher at page 110 of the paper book and demonstrates that the invoice of the insurance company is in the same of the appellant company, Dhampur, and service tax have been charged and paid with respect to insurance of vehicle and persons travelling in the vehicle and as such the ld. Commissioner (Appeals) have erred in his observation that the invoices/Voucher does not give details of such motor vehicles. The other observation that expenditure in respect of mobile phone bill at Dhampur, under the fact that one was for Delhi office is also unwarranted and the credit disallowed is bad was accordingly he prays that the disallowance so sustained is fit to be allowed. 2.4 So far the disallowanc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... name "invoices", "challan" provided that the letter/documents issed by the head office contained all the details which are required to mentioned in the invoice/challans issued by the "input service distributor". Further, reliance is placed on the SMB ruling of this Tribunal in the case of Hindustan Zinc Ltd. Vs. Commr. Of Customs & C. Excise, Jaipur II : 2013 (291) ELT 464 (Tri.Del.), wherein, the input services on the invoices in the name of office, which distributed credit of service tax paid thereon without registration as service distributor, it was held denial of Cenvat credit only because invoices had name of head office, defeated object of avoiding cascading effect and also this was at initial stage of implementation of law regardin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oices for the same, is also raised on those units, the ld. Counsel urges that the credit may be allowed in the hands of the Dhampur Unit, as the situation is revenue neutral. 3. The ld.A.R. for Revenue, supports the order-in-appeal to the extent, Cenvat credit have been disallowed and penalty confirmed. However so far appeals of the Revenue are concerned against portial relief granted by Commissioner (appeals) he states that the amount in dispute being less than 10 lakhs revenue is likely to file application for the withdrawal of the Appeals. Such applications have been filed on 08.07.2016, and accordingly, the Appeal No.E/1604-1605/2010 are allowed to be withdrawn, under the litigation policy. 4. Having considered the rival contentio....