2023 (11) TMI 216

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....ocate for the Appellant Shri Ajay 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 ....

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....is issue is no longer res- integra as in respect of all the input 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....

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....(Tri.Del) Balkrishna Industries Ltd - 2022 (65) GSTL 247 (Tri. Del) Bombay Market Art Silk Co.- Op (Shops & Warehouse) Society Ltd - 2022 (65) GSTL 86 (Tri. 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....

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.... the submission made by both sides and perused the records. We find that the Adjudicating Authority has denied the credit on the ground that the input service invoices bear the name of appellant's Mumbai 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 a....