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TMI Blog2013 (10) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... angible with output services which are intangible through documents unless extensive documentation is done and such documents are scrutinized. Such procedure is not envisaged under the Cenvat scheme. Checks, if required, are to be done through auditing of the books of accounts and checks of sample vouchers at the time of audit. Asking an assessee to prove nexus for each and every credit with output service can only be a attempt to tire out the assessee which should not be asked for unless there is some material to doubt the veracity of the accounts and vouchers - there are credits taken on services which got excluded from definition of ‘input services’ from 01-04-11 for the reason that services were received prior to 01-04-11 though bills w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of input services. He submits that present dispute is about services received prior to the said date. Credit has been denied on the ground that these were not 'input services' within the definition of 2(l) and the applicant had not produced any documentary proof to show that these were input services. He submits that number of invoices involved is very large in respect of these amounts and hence sample invoices were produced before the adjudicating authority showing that travel was by technical personnel or marketing personnel in connection with the output service but the adjudicating authority denied the credit. 5. He points out that the very same issue was considered by the Tribunal's in Stay Order No.40203-2013 to 40207-2013 dt. 16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in the case of CCE Vs. Cadila Healthcare Ltd- 2013 (30) S.T.R. 3 (Guj.) has Revenues plea for rejecting credit on construction service as input service. Therefore, the issue relating to construction service as input services for output services provided using the immovable property constructed stand decided in favour of assessees. 8. In the case of Rent-a-cab service and Air Travel agents Service, the applicants have produced sample invoices. It is not proper to deny such credit without any material showing that they were making any false declaration regarding the usage of such service in relation to providing output service. It is not possible to prove nexus between services which are intangible with output services which are intangib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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