9911796707
TMI Blog2012 (12) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... credit may cause absurdity and when claim is otherwise permissible - Cenvat Credit allowed - in favour of assessee. Transportation of staff by bus - Held that:- In absence of evidence whether Transport facility is used either for manufacture or in relation to manufacture or providing output service, thus in absence of nexus and integrity, the appellant fails to succeed - Cenvat Credit disallowed - against assessee. - E/1394 OF 2010-SM - 895 OF 2012 SM(BR) - Dated:- 2-7-2012 - D. N. PANDA, J. Mrs. Shirin Khajuria for the Appellant. Sanjay Jain for the Respondent. ORDER D.N. Panda, Judicial Member - In this appeal challenge of the appellant is against the issues in Sl. No. (i) to (iv) under following captions app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The last objection related to transportation of staff by bus. According to appellant, staff of the company being stationed at a distant place from the place of work, they were provided transport facility. Accordingly, that shall be allowed to enjoy cenvat credit. 6. On the other hand Revenue submits that the appellate authority and also adjudicating authority examined all the 4 issues thoroghly and came to rational conclusion. When the recipient of service was not identifiable and that was other than the appellant, nature of service claimed to have been availed was not verifiable, credit was denied. Similarly finding no nexus of transportation of staff cenvat credit was not permissible under law. Mere filing of documents shall not ipso fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise guarded by Revenue by a centralised registration process. No doubt, mere submission of document shall not ipso facto grant relief to claimant. But once the facts and circumstances of the case bring out the identity of the receipient of service, denial of cenvat credit may cause absurdity and when claim is otherwise permissible. Added to this, the claimant appellant should not make multiple claim using same document in different locations to avail cenvat credit and ensure that no jeopardy is caused to Revenue. But such an allegation of multiple claim is absent in the present case. 10. Added to above 68 documents relied upon by the appellant as aforesaid were examined in compendium form without an elaborate exercise with the observ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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