2018 (4) TMI 1223

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....lity in Semmankuppam, Cuddalore. In this connection, they have availed various services by different service providers. The substantial dispute in the present appeals relate to eligibility of the appellant to avail such credits on these various input services. Revenue upon scrutiny of above various documents which formed basis of such credit, entertained a view that these credits were not available to the appellant on the ground that (a) many of the documents on which credits were taken where addressed to a non-registered address of the appellant at Radha Nagar, Cuddalore and (b) credits were also taken on ISD invoices issued by Head Office of the appellant at Cathedral Road, Chennai. There is no evidence that such services were actually se....

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....he assertion of the appellant, we note the fact that these services were in fact used for setting up of Semmankuppam facility can very well being established by supporting evidence like work order, invoices raised by the service provider linked to such work order, payment of tax by the appellant on such invoices and linking all these documents to the effect to satisfactorily establish that these input services were in fact used for setting up of Semmankuppam facility. The fact that these services were in fact used for setting up of Semmankuppam facility and the services were indeed availed by the appellant can be verified with supporting document as mentioned above. The jurisdictional officer can undertake such verification for which the ap....