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TMI Blog2017 (7) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per: Dr. D. M. Misra Heard both sides. 2. These two appeals are filed against OIA No. PJ-161-162-VDR-II-2013-14 dated 20.06.2013 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara. 3. Briefly stated the facts of the case are that the appellant had availed Cenvat credit of Rs. 1,00,694/- and Rs. 60,852/- during the period October 2007 to December 2008 on va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain whether the services were used in the carton division. In the remand proceedings, the demands were again confirmed with interest and penalty by both the authorities below. Hence, the present appeals. 4. Ld. Advocate Shri Dhaval Shah for the appellant submits that the head office of the appellant was situated in their flexible division, which was destroyed in fire on 07.12.2005. Thereafter, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that all input service invoices had been raised in the name of their old head office but payments were made from the new head office at carton division and the services were received at their carton division. The Chartered Accountant after due verification of the records of the appellant for the period October 2007 to December 2008 has categorically certified that the services in respect of which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecessary records of the appellant. I find that during the course of de novo adjudication proceeding, even though the certificate issued by the chartered accountant certifying that the input services were used in the carton division, has been produced, but the same was not accepted and also the Ld. Commissioner (Appeals) subscribed to the same finding and rejected the Chartered Accountant's Cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... input services with the chartered accountant and got it verified. Thus, in absence of any contrary evidence, I do not find any reason not accept that input services has been used and utilized in their carton division after destruction of the flexible division in 2005, when there has been no other manufacturing unit of the appellant functional as submitted by the learned advocate. 7. In the result ..... X X X X Extracts X X X X X X X X Extracts X X X X
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