TMI Blog2015 (5) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... y of provider and recipient thereof and service tax charged to protect interest of Revenue. Therefore, it would be proper for the Adjudicating authority to enquire from the concerns which had issued debit notes/letter heads, as to whether the particulars mentioned therein are correct and provision of service covered by those debit notes/letter heads were really provided to the appellant. Upon cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m prescribed law in that regard and the appellant is entitled to the Cenvat credit of the service tax paid in respect of the services covered by those debit notes, Revenue rejects that. 2. Secondly, service tax paid on windmill maintenance service, taxi service, authorised service station service, pest control service, air ticket service and insurance service, entitle the appellant to avail Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebit notes/letter heads, as to whether the particulars mentioned therein are correct and provision of service covered by those debit notes/letter heads were really provided to the appellant. Upon conduct of enquiry, if the authority is satisfied as to genuineness of the debit note and identity of the parties, the form of invoice shall not be material but substance thereof shall govern the claim. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid in that regard. 6. So far as the claim of Cenvat credit on taxi, air ticket service is concerned, that not being attributable to the output or output service, appellant shall not get any credit in respect of such services. 7. So far as pest control service is concerned, that being an integral part of the business to protect the records, it would be proper to grant Cenvat credit on the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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