2016 (11) TMI 928

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.... Shri Arun Kumar, Deputy Commissioner(AR) for the respondent. [Order per: Sulekha Beevi, C.S.,] The brief facts are that the appellants are availing CENVAT credit of duty paid on input/input services utilized in the manufacture of finished goods. The appellants are registered under the Service Tax Department as receivers of goods transport agency and also for rendering commissioning and ins....

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....ed a finding that the subject services are used by the appellants to promote their overall business and therefore are eligible as input service, subject to their eligibility, othenwise. After rendering a finding that the services of commissioning and installation, repair and maintenance services are eligible input service, the credit of service tax paid on these services has been denied by the Com....

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....Rule 4A of the Service Tax Rules, 1994. The said rule mandate that an invoice issued by the ISD Registrant shall contain the name, address and registration number of the person providing the input service and the serial number and date of invoice, bill or as the case may be, challan issued under sub-rule (1). 2. The disputed amount of Rs. 99,717/- is contained in the Commissioner Agent column a....

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....te authority opines that appellant had not paid the service tax themselves and that it was paid by their Head Office and therefore the document is not in order. The report called for establishes that there is no dispute with regard to the service tax paid. The ground taken in the report is that the subject services are not eligible as input service. In Demosha Chemicals (P) Ltd. vs. CCE [2014-TlOL....