TaxTMI 
TaxTMI 
2022 (11) TMI 690
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.... appellant also availed credit distributed by its Head Office as per Rule 7 of the CENVAT Credit Rules, 2004, as an Input Service Distributor (ISD). 2. Periodical Show Cause Notices were issued to the appellant proposing to deny the CENVAT Credit availed during the period from October 2009 to September 2011 on the grounds that documents based on which credit was availed were defective inasmuch as they did not contain the registration number of the service provider and correct address of the appellant, services were not covered under the definition of "input service" for availment of credit in terms of Rule 2(l) of the CENVAT Credit Rules, 2004 and ineligible credit availed on the portion of money retained by the appellant, etc. After due p....
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....credit has been denied, as pointed out by the Learned Counsel for the appellant, is that the appellant had availed credit on the debit notes and not the invoices. She submitted that being an Input Service Distributor, the appellant had availed credit on the debit notes issued by the Head Office and therefore, the availment of credit is proper; that the invoices were at the Head Office of the appellant. 3.4 She submitted that the fourth reason for denial of the credit is that the appellant had not furnished the necessary documents; the services rendered by M/s. SMK Construction, M/s. Madras Chemicals & Polymers, etc., were denied by the authorities for the reason that the appellant had not produced sufficient documents. The Learned Counsel ....
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....urposes; that the period involved being prior to 01.04.2011, the credit is eligible as these are services in relation to business activities. 3.7 Lastly, the Learned Counsel for the appellant would submit that the credit availed on Banking Charges has been denied on the ground that these services have no nexus with the manufacturing activity of the appellant. She adverted to the period involved and submitted that the services have been availed prior to 01.04.2011; the credit has been availed after 01.04.2011. She adverted to the Circular issued by the Board No. 943/04/2011-CX dated 29.04.2011 to submit that the said Circular clarifies that credit will be available if the provision of service has been completed before 01.04.2011. 3.8 She t....
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.... this ground to the tune of Rs.958/- is allowed. 7. The second ground for denial of credit is that the Service Tax registration number of the service provider is not mentioned in the invoices. Learned Counsel for the appellant has produced sample copies to show that the registration number of the service provider was included in the invoices by a handwritten method. The Department has denied the credit alleging that the same was not part of the invoice. When the registration number of the service provider is available for verification, the credit ought not to have been denied merely because it is not mentioned as a 'part of the invoice' when the same has been included later. I hold that the denial of credit on this ground cannot be justifi....
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....he Head Office to the tune of Rs.43,739/- and Rs.91,926/- requires to be remanded back to the Original Authority for verification. 10. As pointed out by the Learned Counsel for the appellant, in respect of Helipad Repair and Maintenance services, the credit has been availed by the appellant prior to 01.04.2011. During the said period, the definition of "input service" had a wide ambit as it included services in relation to business activities. It is seen that almost all the services would be covered during this period and for this reason, I am of the view that the denial of credit alleging that the said services do not have nexus with the manufacturing activity is erroneous. I therefore hold that the credit is eligible. 11. It is seen tha....