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2012 (9) TMI 412 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE [APPEALDenial of Cenvat Credit - invoice relating to Insurance and Repairs of Motor Cars – alleged that invoices are in the name of Ms. Varsha P. Jain, the Proprietix of M/s. Creative Architects and Interiors and not in the name of the firm – Held that:- Architect certificate is in the name of Proprietrix, viz., Varsha Pramod Jain and still appellant is paying the service tax for service rendered by it under the name of Creative Architects & Interiors - appellant had also produced copy of the Registration Certificate issued by the Council of Architecture and Service tax Registration Certificate (ST-2) issued by the Department - M/s. Creative Architects and Interiors is a proprietary concern of Ms. Varsha P. Jain and the concern and the Proprietix are legally one and the same - Credit of Service tax cannot be denied just because the invoice is in the name of the Proprietix Denial of the Cenvat Credit on Airtel Bills by assigning the reason that the other person whose name find place in the Invoice of Airtel Bills could have availed the credit – Held that:- They have availed group scheme to cut cost and therefore Airtel always raises bills in the name of all people involved in the Group Scheme even if the bill relates to one of the Group Member -other group of company namely M/s. Creative Consultants has not availed the Credit of Service tax and submitted documentary proof in their support – credit available
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