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2012 (12) TMI 30 - AT - Central ExciseCenvat credit on input services - disallowance as the services have no nexus with excisable goods manufactured - Held that:- The matter of invoices in the names of "Valco Aluminium Extrusion" and "Vishnu Associates Ltd." the assessee submits that "Valco Aluminium Extrusion" is the brand name of their product and "Valco Industries Ltd." is the registered name of the company. So some of the service providers used their brand name to refer to the company and that is the reason why such name appears on the invoices in some cases. They also point out that their unit at Chandigarh was earlier known as "Vishnu Associates Ltd." before their name was changed to "Valco Industries Ltd". A few service provides had issued bills in their earlier name. There is no other company by name. "Vishnu Industries Ltd." and the services in question was received by them and utilized. So considering provisions of the proviso to Rule 9(2) of Cevant Credit Rules, 2004 there is no justification in denying the credit. Security services for the factory at Chandigarh - Held that:- No reason to deny Cenvat credit on this however, the submission of fact made by the Counsel in this regard needs verification. In respect of mobile phones also, the credit is to be extended based on precedent decisions though such credit should be apportioned as would relate to dutiable products following the principles laid down under Rule 6 of Cenvat Credit Rules. Service tax relating to insurance service for the vehicles in the name of the Directors - Held that:- It is necessary to verify the factual submissions regarding the fact that vehicles were figuring as assets in the balance sheet of the company and its expenditure was being met by the company. Also it is necessary to apportion the Cenvat credit on this item between the value of dutiable goods and value of exempted products manufactured by the appellants following the principles laid down under Rule 6 of Cenvat Credit Rules 2006.
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