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TMI Blog2022 (11) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... situated in Ambattur Industrial Estate, Chennai. They were availing the facility of cenvat credit on various input services. During the course of audit of accounts, it was noticed that they have availed ineligible credit on Bank charges as well as Chartered Accountant services. Show cause notice was issued proposing to disallow the credit and also to recover the credit to the tune of Rs.16,86,697/- in respect of these services along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand along with interest and imposed penalties. Appellant filed appeal before the Commissioner (Appeals). The same was upheld. Hence this appeal. 2. On behalf of the appellant, Ld. Counsel Shri M.N. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. 4. The credit availed on Chartered Accountant services has been denied stating that one of the bills is addressed and intended to the Proprietor Mr.Ashok Ramchand HUF and another is in the name of the other units. It is alleged by that the department that Chartered Accountant services relate to other units as well as the individual and therefore the credit is not eligible. Ld. Counsel adverted to the invoices which have been mentioned in para (b) of page 2 of the show cause notice to establish that these invoices have been issued to the appellant-company. The name of Mr.Ashok Ramchand Bulchandani who is the Kartha of the company is also mentioned along with the name of the company. It does not mean that the invoices have been issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Chartered Accountant services cannot sustain and requires to be set aside which I hereby do. 9. The Department does not dispute the collection of bank charges by the bank for the services provided by them. Merely because the credit is availed on bank advice / bank statement the credit cannot be denied unless there is discrepancy in these documents. It is also submitted by the Ld. Counsel that there is no discussion on this allegation either in the Order-in-Original or the impugned order. Mere allegation in the SCN cannot be a ground to deny credit. I hold that disallowance of credit alleging that appellant has availed credit on debit advices / bank statements is not legal and proper. 10. The credit in respect of Chartered Accountant ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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