TMI Blog2018 (2) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... ple the denial of credit on such services is not sustainable. Wherever the documentary verification, as per the original invoices which are received by the appellant on which they have claimed credit, can be done by the Jurisdictional Service Tax Authorities to their satisfaction to note the correct quantum and correctness of original documents. While in principle the appellant is eligible for credit for all these input services, the verification of records wherever required can be done by the Jurisdictional Authority of the appellant - appeal allowed by way of remand. - Excise Appeals No.52326 of 2016 and 50383 of 2017 - A/50043-50044/2018-EX[DB] - Dated:- 4-1-2018 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants submitted that this dispute with reference to appellants were going on for quite sometime with issue of various demand notices by the Revenue starting from 2004. The matters were adjudicated by various Original Authorities. He mentioned that for the period January 2013 to March 2014, similar set of disputes were adjudicated by the Original Authority who allowed credit on various input services credits. He disallowed credit on two services namely repair and maintenance of water cooler and the air conditioning services and architect and design services. Even on these two services, on appeal by the appellant the CESTAT allowed the credit vide final order No.54385 of 2017 dated 16/06/2017. The submission of the learned Counsel is tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Counsel submitted a chart of such input services alongwith judicial orders which allowed the credit on similar set of facts to the assessees. The following judicial orders of the Hon ble High Courts and Tribunal are relied upon :- (i) Cenvat credit of various services distributed by Head Office as ISD; Cenvat credit on the strength of ISD invoices Castrol India Limited Vs. CCE 2013 (291) E.L.T. 469 (Tri. Ahmd.); Hinduja Global Solutions Ltd. Vs. CCE ST 2016 TIOL 728 CESTAT BANG. ; Indsil Energy Electrochemicals Ltd. Vs. CCE, Raipur 2017 TIOL 680 CESTAT DEL. Manpower recruitment and supply agency services Utopia India Pvt. Ltd. Vs. CCE 2011 (23) S.T.R. 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Ltd. 2010 (20) S.T.R. 624 (Tri. Ahmd.) as affirmed by the Hon ble Gujarat High Court in Commissioner Vs. Apar Industries Ltd. 2011 (23) S.T.R. J194 (Guj.) ; Sundaram Clayton Ltd. Vs. CCE 2016 TIOL 849 CESTAT MAD. (v) Architect, design and interior decorator services ; Architect services; VE Commercial Vehicles Ltd. Vs. CCE ST Final order No. 54385/2017 dated 16/06/2017 Maruti Suzuki India Ltd. Vs. CCE 2017 TIOL 207 CESTAT CHD. Design and interior decorator services Carrier Air-conditioning Refrigeration Ltd. Vs. CCE 2016 (41) S.T.R. 824 (Tri. Chan.) ; (vi) Industrial construction services; CCE Vs. Bellsonica Auto Components India P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cher Motors Vs. CCE 2016 TIOL 2375 CESTAT DEL. Reliance Industries Ltd. Vs. CCE ST, LTU 2016 (45) S.T.R. 383 (Tri. Mumbai). (xii) photocopy services; Sarita Handa Exports (P) Ltd. Vs. CCE 2016 (44) S.T.R. 654 ( Tri. Chan.). (xiii) Canteen services Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE 2017 (49) S.T.R. 88 (Tri. Hyd.) ; Eicher Motors ors. Vs. CCE 2017 TIOL 14 CESTAT DEL. ; Eicher Motors Vs. CCE 2016 TIOL 2375 CESTAT DEL. 5. The learned AR submitted that apart from the legal issue, the factual position regarding the actual payment of service tax and the nature of services received in terms of original invoices are to be established ..... X X X X Extracts X X X X X X X X Extracts X X X X
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