2017 (3) TMI 1142

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.... the respondent Order This appeal is directed against Order-in-Appeal No: AV(155)136/2012 dated 17/09/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. None appeared on behalf of the appellant despite notice. Since the appeal is of 2012, I take up the same for disposal in the absence of any representation from the appellant. 3. It was brought to my n....

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....nds of appeal, appellant has contested the findings of the lower authorities on the ground that the CENVAT credit availed against the invoices of Reliance Communications were in the appellant's name, it is the submission that the bills were in the name of the appellant's old name i.e. Aurangabad Electricals Pvt. Ltd. and the address is mentioned in the invoices is of the appellant's corporate offi....

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....the period January 2008 to November 2008 in respect of availment of CENVAT credit on certain input services totalling to Rs. 70,331/-. I find strong force in the contentions raised by the appellant in the grounds of appeal that the said CENVAT credit availed on the invoices of M/s Reliance Communications cannot be denied to appellant only on the ground that the said invoices do not indicate the na....