2018 (5) TMI 107

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....nied on renting service which has been availed for for residence of Technical Director of the company on the premise that the said input service is not covered under 2(l) of Cenvat Credit Rules, 2004 for the period prior to 1.4.2011. The matter was adjudicated, the adjudicating authority denied the credit but on appeal after satisfying himself that the assessee has received input service and allowed the credit on the invoices wherein in some invoices either serial no. is not mentioned or invoices having hand written serial number but disallowed credit on renting of immovable property service for residence of Technical Director of the company. Against the said, both sides are in appeal. 3. Heard the parties. 4. With regard to the appeal fi....

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....ontains the details of duty or service tax payable, description of the goods or taxable service, [assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be,] name and address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit." 5. In that circumstance, if the adjudicating authority or an officer satisfies himself with regard to the....