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TMI Blog2016 (1) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... ovider are to the appellants office at Delhi, whereas the factory of the appellant is located at Faridabad - Held that:- There is no dispute about the service availed or the tax paid. Merely because the invoices did not contain the address of factory at Faridabad, which is purely technical, the appellants cannot be denied the benefit provided under law. The issue has been decided in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Ms. Sulekha Beevi C.S., Member (J) Shri Vivek Agarwal, Advocate, for the Appellant. Shri G.R. Singh, DR, for the Respondent. ORDER The appeal is filed against the impugned order which denied Cenvat credit. 1. The appellants are engaged in the manufacture of Insecticides, Pesticides, Fungicides, Herbicides Weedicides. They are also availing the benefit of Cenvat credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and Car Insurance, the same were denied for the reason that these services have no nexus with the activity of manufacture. On behalf of the appellants it was submitted that these services were awaited for the appellant s factory located at Faridabad though the invoices were issued to the address at Delhi. Further, that these services are related to the business of manufacturer. The ld. Counsel r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain the address of factory at Faridabad, which is purely technical, the appellants cannot be denied the benefit provided under law. The issue has been decided in favour of the assessee in Bloom Dekor Ltd. v. CCE, Ahmedabad and National Engineering Industries Ltd. v. CCE, Jaipur (supra) in which cases, the facts are similar to the instant case. Applying the ratio of the above judgments I am of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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