2023 (11) TMI 216

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....Kumar Samota, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the cenvat credit availed by the appellant can be denied on the following grounds: - 1 On the input service invoice the Mumbai address is mentioned whereas the credit was taken by the appellant in their factory address which is different from the Mumbai address. 2. T....

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....nput services in question, the Tribunal in one or more judgments allowed the cenvat credit holding that there is anexus between the input services and manufacturing of the final product. He has given the service wise judgment compilation which is as under:- Doshion Ltd - 2013 (288) ELT 291 (Tri.Ahmd) CCE vs. Dashion Ltd - 2016 (41) STR 884 (Guj.) TVS Motor Company Ltd - 2011-TIOL-455-CESTAT-....

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..... Ahmd) Pushpendra Kumar Jain - 2020 (37) GSTL 327 (Tri.Ahmd) Mercedes Benz Research & Dev. India P. Ltd - 2017 (49) STR 227 (Tri, Bang) RMZ Infotech Pvt Ltd - 2022 (64) GSTL 599 (Tri. Bang) 2.2 He also invited our attention to ISD Invoices and reconciliation of all the services and credit there on. 2.3 He further submits that the demand was raised by invoking extended period which is not ....

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....i office. In this regard on going through the ISD invoices and the submission made by the learned counsel we find that the entire allegation in the Show cause notice is incorrect in as much as the appellant claimed that the cenvat credit was taken on ISD invoice. It appears that the Adjudicating Authority has not considered the ISD invoices, if it is found that the appellant has taken the credit n....