2018 (2) TMI 793

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.... Ramesh Nair The Revenue has denied the CENVAT credit for the following reasons:- (i) CENVAT documents are not in the name of registered premises of the appellant. (ii) No Service Tax payment details forth coming on record in respect of transport services. (iii) CENVAT credit document is a cash memo and not a bill for service provision. (iv) Service Tax particular not shown in the d....

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....t. She placed reliance on the following judgment:- (i) DNH Spinners - 2009 (244) ELT 65 (Tri) (ii) Modern Petrofils - 2010 (20) STR 627 (Tri) (iii) Eveready Industries India - 2007 (219) ELT 333 (Tri) (iv) Star Durgs and Research Labs. - 2016 (45) STR 88 (Tri) (v) Kemwell Biopharma - 2017 (47) STR 70 (Tri) (vi) Lona Industries - 2016 (42) STR 3....

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....hallan. I am of the view that only due to reason some information not appearing in the invoices/challan CENVAT credit cannot be denied. The important aspect to be seen for allowing the CENVAT credit is that the service should be received by the assessee, it should be used in or in relation to manufacture of final product and such services received are Service Tax paid. If these aspects can be asce....