2018 (7) TMI 19

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....ue relates to 'input credit of service tax on commission paid' by the appellant-assessee. The learned counsel have taken me through the copies of the relevant invoices/debit notes annexed in the appeal paper book. From perusal of these invoices I find that the credit have been denied for the reason that on the date of inspection the registration number of the service provider was not found on the invoice or the invoices levelled as debit note thus it appeared to Revenue that the same is not a proper document for taking credit. The learned counsel states that subsequent to the inspection on 28 August, 2008, the appellant got the deficiency corrected from the service provider as it is evident that the service provider later on provided their ....

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....that the reason given by the court below is arbitrary and whimsical, as no reason has been given for arriving at such conclusion. There is no mention that any evidence and/or vouchers are called for which were not produced. Accordingly, I allow the Cenvat Credit with respect to travel agent, money changer service amounting to Rs. 4,67/-+Rs.443/-+Rs.1,111/-. 5. As regards telephone services, the amount disallowed is Rs. 123/- observing that the document is not in the name of assessee. The learned counsel have taken me to the relevant invoice annexed in the appeal paper book which shows that the bill for telephone service is in the name of the appellant-company. Accordingly, I hold that the appellant is entitled to Cenvat Credit for telephon....