TMI Blog2018 (5) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... med that unless the facility of premises is provided by a Hotel/ Restaurant, it cannot be considered as input service - Service Tax paid on Restaurant service as input service credit allowed to the appellant. Matter remanded to the Original Authority in respect of disputed credit availed on the basis of such documents which have deficiency such as absence of the address of the appellant, etc., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing Services'. They were issued with a Show Cause Notice dated 12-11-2013 with a proposal for denial of Cenvat credit amounting to ₹ 7,59,184/- on the grounds that in some of the invoices address of the appellant was not mentioned and as such requirement of sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004, was not complied with. Another issue involved was whether the Mandap Keeping S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re this Tribunal. 3. Heard the Ld. Counsel for the appellant. He has submitted that it is provided in proviso to sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004 that if there is any deficiency in the document then the jurisdictional Assistant Commissioner can satisfy himself that the said Services covered by the said documents, having received and accounted for in the books of account of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , therefore, allow Service Tax paid on Restaurant service as input service credit to the appellant. Further, I remand the remaining part of the proceeding to the Original Authority in respect of disputed credit availed on the basis of such documents which have deficiency such as absence of the address of the appellant, etc., for verification by the Original Authority as provided under proviso to s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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