2016 (12) TMI 1224 - AT - Central Excise

CENVAT credit - denial on the ground of discrepancies on CENVATable invoices - input services - invoices not in the name of the appellant but it is in the name of the directors and the employees of the company - Held that: - credit should be allowed for the reason that all these expenditure were incurred by the appellant company and the same is not under dispute, therefore even though the invoices are not in the name of the company but in the name of the directors/employees and the same has been booked as expenditure in the books of appellant, credit is admissible.

Cenvatable bills/invoices were not available - Held that: - appellant submitted that now they are in possession of most of the invoices which can be produced before the authority for verification - matter on remand.

Services not considered as input services - Held that: - services involved are of construction of foundation in the factory, construction of security cabin, construction of scrap yard, shifting of machines, services are directly related to activity of the manufacturing unit and the same are clearly included in the inclusion part of the definition of the input services, credit admissible - As regard the services of civil works, these services are not related to the factory but is related to the staff quarters, therefore, cannot be treated as input service - As regard the air fair and cleaning services, it is related to the business activity of the appellant company, credit admissible.

Service tax registration number not mentioned in invoice - Held that: - merely non mention of the registration number on the invoice, Cenvat credit cannot be denied particularly when there is no dispute that the invoices was raised to the appellant, services were received by the appellant.

Denial of Cenvat credit on the bank charges - Held that: - in the Cenvat Credit Rules, relaxation is specifically provided that for banking services, even if there are no invoices but from any documents of the bank if it is established the payment of service tax, credit must be allowed.

Credit allowed - Appeal allowed by way of remand.