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TMI Blog2015 (10) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... ly consolidated statements were furnished whereas they are in a position to submit invoices issued by the respective service providers in favour of the registered office. In view of the categorical claim of the appellant, in the interest of justice, we are of the view that the matter be remanded to the adjudicating authority for examination of the supporting documents so as to ascertain whether the appellant are eligible on the invoices issued by their registered office as input service distributor availed CENVAT Credit in January, 2007. In the result, the impugned order is set aside - Decided in favour of assessee. - Excise Appeal No. 234/2009 - - - Dated:- 24-3-2015 - D M Misra, Member (J) And I P Lal, Member (T),JJ. For the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e input invoices issued by the registered office, the same were enclosed in the form of a statement as annexures to the said invoices. The Ld. Adjudicating authority, however, denied the CENVAT Credit on the ground that the details of services received by the 'input service distributors' were not disclosed in the input service invoices viz. the name, address and the registration number of the persons providing input services and the Sl. No., date and the invoice No. of challans issued under sub-Rule 1 of the Rule 4 of the Service Tax Rules. The Ld. Commissioner had also not accepted the mere consolidated statement furnished along with the said input service invoices issued by their registered office, hence disallowed the credit. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as they are in a position to submit invoices issued by the respective service providers in favour of the registered office. In view of the categorical claim of the appellant, in the interest of justice, we are of the view that the matter be remanded to the adjudicating authority for examination of the supporting documents so as to ascertain whether the appellant are eligible on the invoices issued by their registered office as input service distributor availed CENVAT Credit in January, 2007. In the result, the impugned order is set aside and the appeal is allowed by way of remand. Needless to mention a reasonable opportunity of hearing be granted to the appellant. All issues are kept open. Both sides are at liberty to adduce evidences in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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