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2018 (11) TMI 1376 - AT - Central ExciseCENVAT Credit - denial on the ground that the duty involved is not indicated in the relevant invoices, also on the ground that the name of the appellant itself does not figure in the invoice - credit of input services where SSI benefit availed - Held that:- Unless there is evidence on record that the input services corresponding to the disputed invoices (raised not in the name of the appellant but in the name of the appellant’s corporate office or in the name of some other entity) are used by the appellant, they cannot claim CENVAT credit. It is different from a case where the use of inputs/ input services is not in dispute and only the invoice indicates a wrong address but such is not the case. Denial of credit of ₹ 73,571/- on input services - contravention of the provisions of the Notification No.8/2003-CE dated 01.03.2003 - Held that:- As far as the exemption under N/N. 8/2003-CE is concerned, Para 2 (iii) clearly lays down the condition that no credit of CENVAT on inputs shall be availed. It places no such restriction on credit of “input services”, which is the point in dispute. Therefore, the demand raised seeking to deny credit on input services because they availed benefit of N/N. 8/2003-CE dated 01.03.2003 is not sustainable and the demand needs to be set aside. The confirmation of the demand upheld by invoking Rule 11 of CENVAT Credit Rules, 2004 [Transitional Provisions] which was not invoked in the SCN and thereby traveled beyond the SCN which is not sustainable. Appeal disposed off.
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