TMI Blog2019 (6) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit to be reversed. After deducting the amount already reversed, they said to have paid differential amount just five days ago through challan dated 02.05.2019 along with interest - Subject to verification of this information by the lower authorities, the appellant is entitled to reverse proportionate amount of Cenvat Credit and need not pay amount equal to 5%/6% of value of exempted services rendered. CENVAT credit - input services - manpower supply services - denial of credit on the ground that there is no evidence that the invoices pertain to the services provided in their Visakhapatnam unit - HELD THAT:- The only point of dispute is that invoices were raised in the address of the appellant s Hyderabad office and they did not in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit to the tune of ₹ 1,92,107/- on invoices for manpower supply issued by their service provider raised in the name of the office in Hyderabad but the credit was availed in their Visakhapatnam unit. The show cause notice sought to deny this input credit on the ground that there is no evidence that the invoices pertain to the services provided in their Visakhapatnam unit. Interest was also sought to be recovered on this amount. Further, it was also proposed to impose penalty of equal amount under Rule 15(2) of CCR, 2004 read with section 11AC of Central Excise Act, 1944. 3. After following due process, the learned Additional Commissioner confirmed the demand and imposed penalties as proposed vide Order-in- Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utilized in their Visakhapatnam unit. Therefore, the invoices were raised in the name of Hyderabad but that should not disentitle them from availing Cenvat Credit in the unit where the services were actually used. He submits a letter dated 18.10.2016 issued by their service provider indicating that the bills in question as listed in Annexure A to the letter were invoiced in the name of M/s G K B Rx Lens Pvt Ltd, Hyderabad instead of M/s G K B Rx Lens Pvt Ltd, Visakhapatnam. In view of the clarification from the service provider that the services were rendered in Visakhapatnam unit and only billing was done in the name of their Hyderabad office, he would urge that the demand on this count also does not sustain. Consequently, no penalty is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their head office, where the services are said to have been utilized in their Visakhapatnam office. 7. As far as the first issue is concerned, it is not in dispute that before the first appellate authority or the lower authority, the appellant has not produced evidence of having reversed proportionate amount of Cenvat Credit. The appellant has now produced a Chartered Accountant s Certificate along with annexure which indicates the total turnovers as well as exempted turnover and the proportionate amount of Cenvat Credit to be reversed. After deducting the amount already reversed, they said to have paid differential amount just five days ago through challan dated 02.05.2019 along with interest. Subject to verification of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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