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TMI Blog2012 (9) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... d forwarding services and some other services has been denied to the appellant on the ground that the invoices are not in the name of the appellant; in some invoices there is overwriting and there is no nexus between the input services and the final product manufactured by the appellant. After hearing both sides, I have reached the conclusion that the matter is required to be remanded for the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being there in the invoices, the appellant had submitted before the lower authorities that they had received the input services and utilised the same in relation to manufacture of final products and therefore were entitled to the benefit of proviso to Rule 9(2) of Cenvat Credit Rules, 2004. According to this proviso if invoice does not contain all the particulars but contains the details of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xistence of the proviso will be of no use to any assessee. In this view of the matter, it is required that the lower authorities who have simply denied this claim on the ground that the appellant s name was not found in some of the invoices are required to re-examine the issue and allow the credit if the appellant is able to fulfil the requirement of the proviso. It has also been observed by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) has distinguished the decision of the Tribunal in the case of M/s. Ajanta Textiles Ltd. on the ground that the present case deals with service provided to CHA who is a person other than the appellant and documents are not in the name of the appellant. This observation would not be appropriate in the case of invoices where the appellant s name also is incorporated and this was p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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