TMI Blog2017 (9) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... l breach of the provisions - penalty set aside. Appeal allowed by way of remand. - E/86223/13 - A/89246/17/SMB - Dated:- 21-8-2017 - Shri Anil Choudhary, Member (Judicial) Shri Sunil Agarwal, Advocate For Appellant Shri Sanjay Hasija, Superintendent (AR) For Respondent ORDER Per: Anil Choudhary The issue in this appeal is regarding allowance of CENVAT credit on rental of premises taken for business, which have not been included in the registration certificate of the appellant for the period 2008-09 and 2009-10. 2. The brief facts are that the appellant is a manufacturer of parts of telecom apparatus, Control Panel's/Cabinet etc. As per the show cause notice dated 27/01/2012, invoking the extended perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is disallowed only for the reason that the address was other than that of factory. There is no finding as regards the eligibility or non-eligibility of the input service in question. It was also urged that the input services received in the course of business, which is not disputed and further the payment of service charges along with service tax is also not disputed. It was also urged that although there is technical breach by the appellant, but otherwise the input service in question is allowable under Rule 2(l) of CENVAT Credit Rule, 2004. The learned Commissioner was pleased to reject the appeal, observing that it is contention of the appellant that they have used the services in relation to the business, but however they failed to expl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are not registered was allowed by this Tribunal, considering the fact that the adjudicating authority has given reasoning for denial of the credit that the appellant has not incorporated the premises in the Registration certificate. Such objection was not found in the show-cause notice and accordingly, the impugned order was set aside holding that the appellant is entitled to take CENVAT credit on the basis of debit notes which contains almost all the particulars required under Rule 9 of CENVAT Credit Rule, 2004. 5. The learnedly AR for Revenue have relied on the impugned order. He further contended that the appellant failed to lead proper evidence before the courts below. 6. Having considered the rival contentions, I find that out ..... X X X X Extracts X X X X X X X X Extracts X X X X
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