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2018 (5) TMI 107 - AT - Central ExciseCENVAT credit - duty paying documents - on the premise that in some invoices either invoice no. is not mentioned or invoices having hand written number - renting service - Held that: - It is not in dispute that the assessee has not received input service having not paid service tax thereon. These services have been used by the assessee in the course of their business of manufacturing, in that circumstance, it is not the case of the Revenue that these input services are not covered under Rule 2(l) of Cenvat Credit Rules, 2004 - credit allowed. CENVAT credit - on the premise that in some invoices either invoice no. is not mentioned or invoices having hand written number - denial on the premise that the said input service is not covered under 2(l) of Cenvat Credit Rules, 2004 for the period prior to 1.4.2011 - Held that: - the Technical Director is an employee of the company who assisted the assessee to do day to day manufacturing operation. The rent paid for technical director as terms of employment and is a part of expenses incurred by the assessee - the assessee is entitled to avail credit of service tax paid on rent for residence of Technical Director. Extended period not invokable. Appeal dismissed - decided against Revenue.
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