2016 (12) TMI 1224

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....se is that as per the impugned order Cenvat credit was denied on the following grounds:  (a)   Certain Cenvatable invoices are not in the name of the appellant. (b)  Some of the Cenvatable bills/invoices are not available /traceable. (c)  Some of the invoices which could not be traced, in this regard certificate has been obtained. (d)  Some of the services held not to be input services. (e)  In some of the Cenvatable invoices, service tax registration number was not mentioned.  (f)   Cenvat credit was availed on GAR-7 Challan. In respect of banking services, no bills are available. 3.  Shri.  S.A. Gudecha, Ld. Counsel for the appellant submits that most of the bills which we....

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....rvices, which are not considered as  input services, he submits that  the services are of construction of  foundation in the factory, construction of security cabin, construction of  scrap yard, shifting of machines, civil work at Mohannagar quarters, air fair  of the directors, Misc. civil  work in HDFC colony.  All these services are received  and used in or in relation  to the business activity of the appellant company therefore  these services are input services and credit  is admissible. 3.4  Cenvat credit was disallowed on the ground that  on certain  service bills, service tax registration number was not mentioned.  He submits that  merely because  ....

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....ollector of C. Ex. [1989(43) ELT 195(S.C.)] (h)  Union of India Vs. Rajasthan Spinning & Weaving Mills[2009(238) ELT 3(S.C.)] (i)  Commissioner of  C. Ex. Chandigarh Vs. Pepsi Foods Ltd[2010 (260) ELT 481(S.C.)] 4.  Shri.  H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5.  I have carefully considered the submissions made by both sides and perused the record. 6.   I find that  even though the  invoices are not in the name of the  appellant but it is  in the name of the  directors and the employees of the company, credit should be allowed for the reason that  all these expenditure were incurre....

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..... civil  work in HDFC colony, these services are not related to the factory  but it is  related to the  staff quarters, therefore I am of the view that civil work of staff quarters and civil work in HDFC colony cannot be  treated as  input service.  As regard the air fair  and cleaning services, it is related to the business activity of the  appellant company hence the credit is  admissible. 6.3  In certain invoices  Cenvat credit  was denied only for  want of service tax registration number  on the bills/invoices.  In this regard, I am of the view  that merely non mention of the  registration number on the  invoice Cenvat credit cannot be denied....