2015 (7) TMI 221

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..... ported by facts. The appellant has taken credit on the basis of invoices issued by Input Service Distributor and on going through one of the invoices I find that the invoice appears to fulfill the requirement of the law. The bills give name of the Input Service Distributor, address and the details of credit passed on with the details of service providers and the credit in the annexure. In the absence of any consideration whatsoever other than a bland observation that bills are not in the name of the unit and in view of the submission that very same documents were used by the appellant for taking credit the obvious conclusion is that appellant has taken credit on the basis of invoices issued by ISD and therefore what is required to be exa .....

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..... ture and clearance of the goods. 3. Learned AR would support the impugned orders. 4. I have considered the submissions made by both the sides. According to the definition 'input services' means any services used by the manufacturer, whether directly or indirectly in or in relation to the manufacture of final products and clearance of final products, up to the place of removal. It cannot be said that expenses incurred towards bank charges, clearing and forwarding, CHA service, commission paid to the agents are not up to the place of removal. If the bank charges are not incurred and commission is not paid to the agent, the clearance itself cannot take place. Therefore it cannot be said that these services have not been utilized .....

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..... it and the refund thereof on the ground that the bill is not in the name of the unit appears to be not sustainable. In the absence of any consideration whatsoever other than a bland observation that bills are not in the name of the unit and in view of the submission that very same documents were used by the appellant for taking credit the obvious conclusion is that appellant has taken credit on the basis of invoices issued by ISD and therefore what is required to be examined while considering the refund claim was correctness of the ISD invoice whether it had the required details or not. The learned counsel claimed that there is absolutely no defect in invoice. Further I also find that expenses like bank charges, CA services, CHA services, C .....

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