2016 (12) TMI 578

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant are manufactures of excisable goods i.e., biris falling under Chapter Heading No.2403 of the First Schedule to the Central Excise Tariff Act, (CETA), 1985. Based on the audit conducted by the Department for the period January 2009 to August 2012, it was observed that the appellant had availed and utilized CENVAT credit of service tax paid on repair and maintenance service of their motor vehicles and this service does not fulfill the requisite conditions specified in the proviso (ii) of sub-rule (l) of Rule 2(l) of CENVAT Credit Rules (CCR), 2004 and do not qualify as an input service. Secondly, the appellant had availed CENVAT credit on invoices which did not pertain to them as they were issued to their Head Office located at....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dit of the said amount because the defect in the invoices were cured and even if invoices are in the name of Head Office, still the appellant is entitled to take the CENVAT credit of the same. 5. On the other hand, the learned AR reiterated the findings in the impugned order. 6. After considering the submissions of both the parties and perusal of provisions of Section 11A(2B) and the judgments cited supra wherein in identical facts, this Tribunal in the case of CCE vs. Vikram System International Ltd. (supra) in para 4 has held as under: "4. On perusal of the documents, it is seen that it is a fact that the respondents had raised debit notes for the inputs received short. There is also no dispute that such debit notes for inp....