2018 (8) TMI 177

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.... Respondent 1. E/30433/2018 TGV SRAAC Ltd., Commissioner of Central Tax,Tirupati 2. E/30434/2018 -do- -do- 3. E/30435/2018  -do- -do- 4. E/30436/2018 -do- -do- 5. E/30437/2018 -do- -do- 6. E/30438/2018 -do- -do- 7.  E/30439/2018 -do- -do- 8. E/30440/2018 -do- -do- 9. E/30441/2018 -do- -do- 10. ST/30422/2018 Commissioner of Central Tax, Tirupati Sree Rayalaseema Alkalies and Allied Chemicals Ltd.,   Revenue has also filed an appeal No. E/30422/2018 against the Order-in-Appeal No. TTD-EXCUS-000-APP-085-17-18 dated 27.12.2017. 2. The issue involved in all these appeals is regarding eligibility to av....

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....id services are for transit and insurance in going and out, building plant machinery at the factory and the power general plant, movement of cash between head office and branches. It is his further submission, thus, as regards the denial of CENVAT credit in appeal No. 30422/2018 most of the denial of the CENVAT credit only on the grounds that appellant had not produced any documents to justified their claim. It is his submission that they could not produce any documents, as they were lost during the flood in the year, 2009 and the premises on the appellant's office were flooded. It is his humble prayer, as they are in the process of procuring certified copies of documents they may be given a chance to do so and remand the matter back to the....

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....in the appeal No. E/30434/2018 on Advertising Services and Consulting Engineer services, in appeal No. E/30438/2018 on Advertising services and Business Auxiliary services, E/30439/2018 on Advertising Services, and E/30441/2018 on Advertising services and Business Auxiliary services are correctly allowed in as much, there is no denial that these services were received in the appellants name though the invoices are in the name of branch office and head office. Appellant had taken a consistent stand that they have no other place of manufacturing other than the place mentioned, no credit is availed at the branch office though received the services, the payment to such service providers are made from the factory premises of the appellants. Sinc....