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2016 (1) TMI 649 - AT - Service TaxCredit on services not qualified as input services - Denial of credit on Professional Services, Medical Insurance and Car Insurance - credit on service tax paid on Professional Services have been denied for the reason that the invoices issued by the service provider are to the appellants office at Delhi, whereas the factory of the appellant is located at Faridabad - Held that:- There is no dispute about the service availed or the tax paid. Merely because the invoices did not contain the address of factory at Faridabad, which is purely technical, the appellants cannot be denied the benefit provided under law. The issue has been decided in favour of the assessee in Bloom Dekor Ltd. v. CCE, Ahmedabad [2013 (2) TMI 301 - CESTAT, AHMEDABAD] and National Engineering Industries Ltd. v. CCE, Jaipur (2013 (6) TMI 590 - CESTAT NEW DELHI ) in which cases, the facts are similar to the instant case. Applying the ratio of the above judgments appellants are entitled to credit of the tax on Professional Services. The credit on car Insurance and Medical Insurance were denied for the reason that they have no nexus with the activity of manufacture. During the relevant period the definition of input services had a very wide ambit covering all activities related to the business of manufacture. Therefore do not find any reason to disallow the above. - Decided in favour of assessee
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