TMI Blog2018 (1) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... e [2016 (10) TMI 1158 - CESTAT CHENNAI], where the Tribunal had observed that the appellant would be eligible for credit if the invoices issued by sub-contractors can be matched and correlated with the invoices issued by the CHA - the matter requires to be remanded to the adjudicating authority who is directed to verify and check whether there is correlation between the invoices issued by the sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fumigation charges related to export of goods. The documents on which the credit was availed were invoices issued by third parties. A show cause notice was issued proposing to recover the irregularly availed credit along with interest besides proposing to impose penalty. After due process of law, the original authority confirmed the demand along with interest and imposed penalty. In appeal, Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces which is correct and proper. She relied upon the Circular F.No.119/13/2009-ST dated 21.12.2009 and the decision of the Tribunal in the case of Geodis Overseas Pvt. Ltd. Vs. Commissioner of Central Excise - 2011 (21) STR 643 (Tri. Chennai). It was also submitted by the Ida Counsel that in the appellant's own case, the matter was remanded to the original authority for the limited purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct remains that the invoices issued by the service providers appointed by the CHA for services to be rendered to the appellant, do indicate the name of the appellant directly or along with name of the CHA If these invoices can be correlated and matched with the consolidated invoices issued by the CHA substantive benefit of input service credit cannot be denied to the appellant. On the agreement of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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