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2018 (4) TMI 1223 - CESTAT CHENNAICENVAT credit - duty paying documents - documents on which credits were taken where addressed to a non-registered address - ISD invoices, where there are no evidences that such services were actually services used for taxable manufacturing or output service - Held that: - these services were in fact used for setting up of Semmankuppam facility can very well being established by supporting evidence like work order, invoices raised by the service provider linked to such work order, payment of tax by the appellant on such invoices and linking all these documents to the effect to satisfactorily establish that these input services were in fact used for setting up of Semmankuppam facility - The fact that these services were in fact used for setting up of Semmankuppam facility and the services were indeed availed by the appellant can be verified with supporting document - matter on remand. Credit can be availed by the service recipient if the documents issued contain all the essential requirement of Rule 9 of CENVAT Credit Rules, 2004. In fact, the said rule provides for certain discretion to the jurisdictional Assistant Commissioner which can also be exercised to such satisfaction of the conditions. Credit also denied on the ground that the appellant did not pay the full consideration for the services received - Held that: - appellant submitted that for certain service providers they have retained some portion of the invoice amount as security, however, they have paid the full tax shown in the invoice. This requires verification of original documents with supporting evidence. CENVAT credit - input services - tour operator services - maintenance service - construction of helipad etc. - denial on the ground of nexus - Held that: - appellant submitted that these are essentially to link their manufacturing operation. They can establish the same with supporting evidence - matter requires reconsideration. Appeal allowed by way of remand.
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