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TMI Blog2015 (9) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... not be made without examining the invoice. Therefore, it is observed that before issuing the show cause notice, invoices for the fees paid to the consultant were with the department. If the authorities below could have asked the appellant to provide the copy of the invoices, the appellant could have provided when the appellant has enclosed all the copies of enclosed invoices along with their appeal papers. In these circumstances, as appellant had provided all the copies of invoices for the service provided by the consultants are on record, the appellant is entitled to take cenvat credit if same is in order as per the conditions of notification No. 23/04. Further, the security guard service and telephone connections services has been avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fice they are receiving the services of security guard, telephone and professional and for providing professional work. It is also a fact that in the premises of their back up office, the General Manager of the Bank is also residing. It is alleged in the show cause notice during the course of audit, it has been revealed that the appellant has availed Cenvat Credit services of security guards, telephone connections installed at the residences of the employees of the Bank, professional charges paid to the different professional representing cases before Income tax, ROC, provident fund, arranging accommodation for employees, VRS etc. It is further alleged that the appellant has taken cenvat credit wrongly. As per the notification No. 23/04 CE( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vident Fund, arranging accommodation of various employees, for VRS etc. If the invoices were asked for by both the lower authorities, the appellant could have provided to them. It was not asked from the appellant to provide such invoices. In these circumstances, observation made by both the lower authorities are beyond the scope of show cause notice. In these circumstances, she prayed that impugned order be set aside and appeal be allowed. 4. On the other hand, learned AR opposed the contention of learned Counsel and submits that it is a clear finding by both the lower authorities that appellant has not produced copies of invoices for professional services charges for services supplied to them. Therefore, they could not examine the natur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese services is wrongly availed as cenvat credit as per notification No. 23/04 as they have not used in or in relation to output services. On plain reading of the show cause notice, it is clear that fees paid to the consultant representative by the appellant has availed services of different consultants for each purpose. These observations in the Show cause notice can not be made without examining the invoice. Therefore, it is observed that before issuing the show cause notice, invoices for the fees paid to the consultant were with the department. Therefore, the findings of both lower authorities below that the appellant has not provided the copy of invoices which has not been demanded during the course of adjudication or at the appellate s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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