TMI Blog2017 (7) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit - duty paying invoices - denial on the ground that invoices in particular that they do not indicate any specific service provided by Transenergy to the appellants and that there is no clarity on whether the services otherwise provided on common basis, to all the manufacturers in the sub-leased area, have been properly apportioned - Held that: - at least some of the services, though are eligible services for the purpose of availment of cenvat credit, it is not possible to permit the same in view of the defects found in the invoices - considering the Ld. Advocate s submission that these defects can be cured at this stage and that they have the exact apportioned figures in respect of each service provided to them by Transenergy, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity. He submits that as per sub-lease agreement entered into by Transeneergy with the appellants, in addition to rent, the former would provide services either directly or by engaging a third party service provider relating to common facilities e.g., water treatment plant, water distribution, fire hydrant system, sewage treatment plant etc., Ld. Advocate takes me to para-10 of the adjudication orders wherein the concerned adjudicating authority has accepted the appellant s plea that services availed by them have nexus with the manufacture of final products, however, the adjudicating authority has found thereafter, that the question it is to whom the service is provided whether to the assesse or to the lessors, that service is not provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpound wall, car, scooter and cycle parking sheds etc., have no nexus with the manufacturing activity and hence they cannot be considered as eligible input services. 5. Heard both sides and have gone through the facts of the matter. 6.1 I find that the disputed services were provided by Transenergy to the appellants under sub-lease agreement wherein it had been agreed upon that the former shall provide these services either directly or by engaging third party service provider. 6.2 Viewed in this light, I hold that the services provided by Transenergy to the appellants whether directly or through a third party service provider cannot be disallowed, so long as they are found to be eligible input services for the purpose of Rule 2 (l) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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