2019 (11) TMI 7

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ower authorities have held that Cenvat credit is not admissible on these services on the following grounds:- (i) The invoices for input services are issued with the address of the appellant's Mumbai office and that Mumbai office is not registered as input service distributor. (ii) The input service for godown raised was not received at the factory, as the rent was for sales depot for storage and sale of finished goods at Taloja, Mumbai which is far away from the factory. (iii) The entire credit of service tax paid through the invoices issued with the address of Mumbai/Taloja office is availed by the appellant's factory whereas it should have been availed on pro-rata basis by way of distribution. Therefore the pres....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd no other factory anywhere in India, however, it was observed that the appellant Company has amalgamated with INEOS Styrolution ABS India Limited. Therefore, during some period there was more than one factory in operation. In support of his submission, he placed reliance on the following judgments:- (a) Castrol India Limited vs. CCE, Vapi - 2013 (30) STR 214 (Tri- Ahmd.) (b) Manatec Electronics Pvt. Limited. vs. CCE, Puducherry - 2017 (47) STR 239(Tri. Chennai) (c) Doshion Limited vs. CCE, Ahmd - 2013 (288) ELT 291 (Tri. Ahmd) [CCE vs. Doshion Limited - 2016 (41) STR 884 (Guj.) (d) Vako Seals Pvt. Limited vs. CCE - 2015 (40) STR 594 (Tri.) (e) Valco Industries Limited vs. CCE - 2012 (28) STR 45....