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2015 (7) TMI 221 - CESTAT BANGALORE

2015 (7) TMI 221 - CESTAT BANGALORE - TMI - Refund of accumulated Cenvat credit - documents are not in the name of the appellant - no nexus between input services and the final product - distribution of credit by the ISD - held that:- In the impugned orders other than saying that bills are not in the name of the appellant, there is no other observation at all. It is not even possible to conclude that documents are not in the name of the appellant in view of the clear finding that refund claim wa .....

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viders and the credit in the annexure.

In the absence of any consideration whatsoever other than a bland observation that bills are not in the name of the unit and in view of the submission that very same documents were used by the appellant for taking credit the obvious conclusion is that appellant has taken credit on the basis of invoices issued by ISD and therefore what is required to be examined while considering the refund claim was correctness of the ISD invoice whether it had t .....

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r H Y Raju, Adv. For the Respondent : Mr A K Nigam, AR ORDER Per: B S V Murthy: Refund of accumulated Cenvat credit of ₹ 94,381/- (Rupees Ninety Four Thousand Three Hundred and Eighty One only) claimed by the appellant has been rejected on two grounds namely (1) the documents are not in the name of the appellant (2) there is no nexus between input services and the final product manufactured by the appellant. 2. Learned counsel submits that it is not correct to say that documents were not p .....

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by both the sides. According to the definition 'input services' means any services used by the manufacturer, whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products, up to the place of removal. It cannot be said that expenses incurred towards bank charges, clearing and forwarding, CHA service, commission paid to the agents are not up to the place of removal. If the bank charges are not incurred and commission is not paid to th .....

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there is no observation that the documents on the basis of which credit has been taken have not been produced. Therefore the issue is one of admissibility of credit on the input services received by the appellant and the documents not being in the name of the appellant. In the impugned orders other than saying that bills are not in the name of the appellant, there is no other observation at all. It is not even possible to conclude that documents are not in the name of the appellant in view of t .....

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ed on with the details of service providers and the credit in the annexure. That being the situation, denial of the credit and the refund thereof on the ground that the bill is not in the name of the unit appears to be not sustainable. In the absence of any consideration whatsoever other than a bland observation that bills are not in the name of the unit and in view of the submission that very same documents were used by the appellant for taking credit the obvious conclusion is that appellant ha .....

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