9911796707
TMI Blog2017 (3) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed against Order-in-Appeal No: AV(155)136/2012 dated 17/09/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. None appeared on behalf of the appellant despite notice. Since the appeal is of 2012, I take up the same for disposal in the absence of any representation from the appellant. 3. It was brought to my notice by the Courtmaster that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the lower authorities on the ground that the CENVAT credit availed against the invoices of Reliance Communications were in the appellant's name, it is the submission that the bills were in the name of the appellant's old name i.e. Aurangabad Electricals Pvt. Ltd. and the address is mentioned in the invoices is of the appellant's corporate office; does not mean that appellant cannot avail CENV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of availment of CENVAT credit on certain input services totalling to Rs. 70,331/-. I find strong force in the contentions raised by the appellant in the grounds of appeal that the said CENVAT credit availed on the invoices of M/s Reliance Communications cannot be denied to appellant only on the ground that the said invoices do not indicate the name of the appellant herein. I find that the services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 48,072/- (including the service tax and cess thereon), is correctly denied to the appellant. Same findings are applicable to the other amount on which CENVAT credit of Rs. 14,688/- has been denied. The amounts confirmed be recovered with interest. Penalties are set aside. 9. In short, the appeal is disposed off by partly allowing and partly rejecting the same as indicated herein above. (Opera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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