TMI Blog2010 (11) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... see had taken credit in excess of what was shown on the invoice or that the assessee was engaged exclusively in the manufacture of exempted goods or production of exempted service - Decided in the favour of the assessee - E/771/2009 - 1707/2009 - Dated:- 19-11-2010 - Shri P. Karthikeyan, JJ REPRESENTED BY : Shri Rajesh Kumar, T.R., C.A., for the Appellant. Ms. Sudha Koka, SDR, for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Calcutta etc. He submits that as per the Cenvat Credit Rules, the prescription that the invoices should carry the details of the manufacturing unit applied only in respect of inputs and capital goods; credit was available only in respect of inputs and capital goods received in the factory of manufacture of final products. As regards input services, credit was admissible in respect of such servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the name and address of the person receiving taxable service. She submits that the impugned order was passed in accordance with law. 3. I have carefully perused the case records and the submissions by both sides. I find that the input service credit has been denied on the ground that the invoices did not show the name and address of the assessee and that the assessee had not followed the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t exclusively engaged in manufacture of exempted goods or providing of exempted services shall not be distributed. 3.1 Revenue has no case that the assessee had taken credit in excess of what was shown on the invoice or that the assessee was engaged exclusively in the manufacture of exempted goods or production of exempted service. In the circumstances, I find that the appellant has made out a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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