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2012 (9) TMI 143 - AT - Central ExciseDenail of CENVAT credit on clearing and forwarding services - no nexus between input services and the final products - Held that:- As appellant is engaged in the manufacture of MG craft importing waste paper for the manufacture of final product the services received are in relation to the importation of waste paper such as container charges, handling charges incurred in the port etc. thus it cannot be said that there is no nexus with the final product - in favour of assessee. Invoices are not in the name of the appellant - Held that:- As the lower authorities who have simply denied this claim on the ground that the appellant's name was not found in some of the invoices are required to re-examine the issue and allow the credit if the appellant is able to fulfill the requirement of the proviso to Rule 9(2) of Cenvat Credit Rules, 2004 wherein it is mentioned that if invoice does not contain all the particulars but contains the details of service tax payable, description of the service, assessable value, registration number of the service provider, details of the manufacture/first stage dealer/second stage dealer or provider of textile service, the Assistant Commissioner if he is satisfied that services have been received and accounted for can allow the credit - appellant may have to show that the persons whose names appear in the invoices have not availed cenvat credit so that availment of credit by more than one person can be avoided - issue remanded back to decide afresh.
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