TMI Blog2015 (10) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... vice to claim credit – Held That:- Credit cannot be denied on procedural lapses and denial of credit on the ground of incomplete address and invoices is unjustified and Appellant is eligible for credit on these invoices - Appellants are eligible for refund of credit in regard to all the impugned input services except medical services; decision in the case of Coca Cola India (P) Ltd. Vs. CCE Pune III [2009 (8) TMI 50 - BOMBAY HIGH COURT]and CCE, Nagpur Vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT ] – Appeal allowed and decided partly in favour of the assessee. - Appeal No. ST/58057/2013-ST[SM] - Final Order No. 52731/2015 - Dated:- 15-7-2015 - Sulekha Beevi CS, Member (J) For the Appellants : Shri Puneet Aggarw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal that the First Appellate Authority has travelled beyond its powers. The unutilized CENVAT Credit has already been verified by the Audit Team of the Department. That records are thoroughly audited upto 2012. Further that there was no dispute regarding the unutilized CENVAT Credit lying in the account of the appellants. I do find force in these contentions. There is no allegation raised in the show cause notice as to the total amount available as unutilized credit in the account of the appellants. In such circumstances, it was not proper for the Commissioner (appeals) to direct to check and verify or recompute the total credit available as unutilized credit. It would result in waste of time and a futile exercise as accounts were alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice recipient as the appellant has no control over the service provider in directing him to obtain PAN based registration and state the same in invoice. He relied on the decision in Imagination Technologies India (P) Ltd Vs. CCE-Pune-III, 2011 (23) STR 661 (Tri-Mumbai) . 5. These arguments were controverted by the learned Departmental Representative who supported the findings in the impugned order. The learned representative contended that sub clause (1) of Rule 9 of the CENVAT Credit Rules provides for the details to be contained in the document. Without these necessary informations, it is possible that the credit may be wrongly availed. When benefit is availed by way of credit, it is important that the invoices should be proper. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eck whether these services were provided at the end of the service provider. The department has no case that in inquiry they found that these transactions are not genuine or that tax was not paid. The appellants have produced the Chartered Account Certificate also. In any case, these are all procedural lapses and in a catena of judgments it has been settled that credit cannot be denied on procedural lapses. In Imagination Technologies India (P) Ltd. Vs. CCE Pune-III 2011 (23) STR 661 (Tri-Mumbai) the CESTAT has held that though the registration number of the input service provider is not stated in the invoice, the credit cannot be denied. For the above reasons, I am of the view that the denial of credit on the ground of incomplete address ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear. With regard to FEA services, it is submitted by the appellant that they received a Pilot project from Honda, USA which had both CAD (Computer Aided Design) and FEA (Finite Element Analysis) work. Appellant had skill set of CAD only. So the support of Design spokes was taken to execute FEA work. That these services were used for providing output service. Credit on tax paid on services of renting of equipments like speakers, mikes, podium projectors was denied. According to appellant these services were availed for the various in house training programmes. Professional services were availed for best practice report, filing tax returns, retainership fee etc, and the credit on these services were denied on the ground that these services a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is commercially required for the purpose of carrying on the business of output service provided will be covered by the expression activities relating to business . Applying the ratio laid in the above judgments I am of the view that appellants are eligible for refund of credit in regard to all the impugned input services except medical services. Medical services (Rs. 9270) being in the nature of personal consumption cannot be said to be related to business activity of the appellant. 9. From the above, the impugned order is set aside and modified to the extent of allowing - (i) refund of credit on defect invoices (incomplete address, no PAN based registration number of service provider) (ii) refund of credit on rent-a-cab service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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