TMI Blog2016 (12) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... other repair works - cleaning service at the terminal area - Held that: - It is for the appellant who is availing the benefit of credit to upkeep and maintain proper document if he intends to avail credit which the appellant has failed in the present case - disallowance of credit on above services justified on this ground. Credit allowed on insurance policy. Appeal allowed - decided partly in favor of assessee. - Appeal No. ST/1623/2012 - Final Order No. 31218/2016 - Dated:- 17-11-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri V. Ravindranath, Advocate for the appellant Shri P.S. Reddy, Asst. Commissioner(AR) for the respondent ORDER [ Order per: Sulekha Beevi, C. S. ] Brief facts are that:- The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employees group insurance policy. viii. Credit of ₹ 10,699/- and ₹ 3,028/- availed for services rendered by M/s. Reddy Babji. ix. Credit of ₹ 4,556/- taken in respect of services availed from civil and mechanical and painting contractor. 3. The learned counsel submitted that the appellant being engaged in providing storage and warehousing facilities, the MS angles, channels etc. were used for fabrication of storage tanks. The issue whether credit is eligible on inputs used for construction of warehouse was analysed in the case of CCE, Visakhapatnam Vs. Sai Sahmita Storages (P) Ltd. [2011(23) STR 341 (AP)] and the issue was held in favour of the assessee. An amount of ₹ 1,81,460/- was availed for interio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/- cannot be allowed for the reason that the laptop is meant for personal use of the employee and has no nexus with output service of providing storage facility. He submitted that the credit of ₹ 865/- is taken toward membership fee for Welcome Group Hotel which has again no nexus with the output services provided by the appellant. After referring to various documents produced by the learned counsel for the appellant at the time of hearing, in respect of interior decoration services, works contract services, services for modification of dining hall, he pointed out that the documents are not proper, as they are not in the form of invoices / bills and do not contain necessary particulars. 5. I have heard both sides. The issue whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Certain handwritten bills are attached/enclosed along with the letter. They do not have the pattern of invoice or the necessary details so as to be relied upon for allowing credit. It is for the assessee to maintain proper documents, if availing credit facility. The learned counsel has produced a new document at the time of hearing for the credit availed for ₹ 4,556/-. He submitted that this amount was availed for cleaning service at the terminal area. The document produced before me which is a photocopy is not at all clear and does not show that service tax has been discharged. All these documents are so shabby; there are so many handwritten insertions. It is for the appellant who is availing the benefit of credit to upkeep and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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