TMI Blog2023 (11) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel we find that the entire allegation in the Show cause notice is incorrect in as much as the appellant claimed that the cenvat credit was taken on ISD invoice. It appears that the Adjudicating Authority has not considered the ISD invoices, if it is found that the appellant has taken the credit not on the basis of invoices issued to their Mumbai office but on the ISD invoice which are obviously bearing the name and address of the appellant factory, the appellant is premia facie eligible for credit. Nexus of input service in question with the manufacturing activity of the appellant - HELD THAT:- This issue is no longer res- integra as in respect of all the input services in question, the Tribunal in one or more judgments allowed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their head office at Mumbai which obviously bear the name of Mumbai office, Since the credit was taken on the ISD invoice the entire basis for denial of credit is incorrect. 2.1 As regard the allegation that there is no nexus between the input services and manufacturing of the final product he submits that this issue is no longer res- integra as in respect of all the input services in question, the Tribunal in one or more judgments allowed the cenvat credit holding that there is anexus between the input services and manufacturing of the final product. He has given the service wise judgment compilation which is as under:- Doshion Ltd 2013 (288) ELT 291 (Tri.Ahmd) CCE vs. Dashion Ltd 2016 (41) STR 884 (Guj.) TVS Motor Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispute has arisen out of the appellant audit report. Therefore, there is no suppression of fact with intent to evade of payment of duty. Accordingly, the demand is not sustainable on the ground of limitation also. 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that the Adjudicating Authority has denied the credit on the ground that the input service invoices bear the name of appellant s Mumbai office. In this regard on going through the ISD invoices and the submission made by the learned counsel we find that the entire allegation in the Show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
