TMI Blog2013 (10) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... scrutinized. Such procedure is not envisaged under the Cenvat scheme. Checks, if required, are to be done through auditing of the books of accounts and checks of sample vouchers at the time of audit. Asking an assessee to prove nexus for each and every credit with output service can only be a attempt to tire out the assessee which should not be asked for unless there is some material to doubt the veracity of the accounts and vouchers - there are credits taken on services which got excluded from definition of ‘input services’ from 01-04-11 for the reason that services were received prior to 01-04-11 though bills were received after 01-04-11. This issue is not raised in SCN and adjudicated - Stay granted. - ST/40432, 40433/2013 - MISC O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain amendment was made in the definition of input services excluding construction service, vehicle maintenance and Rent-a-Cab services from the scope of definition of input services. He submits that present dispute is about services received prior to the said date. Credit has been denied on the ground that these were not input services within the definition of 2(l) and the applicant had not produced any documentary proof to show that these were input services. He submits that number of invoices involved is very large in respect of these amounts and hence sample invoices were produced before the adjudicating authority showing that travel was by technical personnel or marketing personnel in connection with the output service but the adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve part of the definition of Rule 2 (l) specifically allows credit on services used for setting up of the premises of an output service provider. The Hon Gujarat High Court in the case of CCE Vs. Cadila Healthcare Ltd- 2013 (30) S.T.R. 3 (Guj.) has Revenues plea for rejecting credit on construction service as input service. Therefore, the issue relating to construction service as input services for output services provided using the immovable property constructed stand decided in favour of assessees. 8. In the case of Rent-a-cab service and Air Travel agents Service, the applicants have produced sample invoices. It is not proper to deny such credit without any material showing that they were making any false declaration regarding the usag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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