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TMI Blog2016 (9) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ears to be correct and the same cannot be discarded. Input service invoice – correct address not mentioned – input service – no nexus with output service – Held that: - if there is any error in the invoice, to satisfy correctness of the credit, department can very well verify books of accounts to ascertain whether invoice were accounted for in the respect of unit and if it is found correct then irrespective of mention of incorrect address refund should be allowed - there is no dispute that input service was received and used by the respective unit . Invoice – service tax registration – Held that: - this is a clerical error on the part of the service provider, however if the service tax amount is mentioned, merely because registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Agency Service, Courier Service, Manpower Recruitment Service, Rent-a- Cab Scheme Operator Service, Transport Service, C.A. Service, Insurance Service, Management consultancy Service, Management maintenance and repair service have been used for providing output service therefore nexus of this services are clearly established with the output service which were exported. 2.1 He further submits that dispute is related to credit transferred from head office was that the head office is not registered as ISD, however this dispute is settled that credit can be transferred even prior to the registration of ISD. He submits that services availed related to the appellant s entire unit at Nashik. During the hearing before the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As regard the credit of ₹ 5,49,209/- on the ground that invoices bearing incorrect address, he submits that certain input invoices which were pertaining to unit I, address of unit II was mentioned by service provider and also vice versa. He submits that it is an error on the part of the service provider, who inadvertently mentioned the incorrect address while raising the invoice. However credit was correctly availed by the respective unit therefore refund cannot be denied on this ground. He submits that there is no dispute that the services was received, merely due to clerical error on the part of the service provider, appellant cannot be denied substantial benefit of refund claim. In support of his su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nexus between input services and the export services for the reason that receipt and consumption of services was not established. I am of the view that as regard the distribution of services, as per the statement made by the appellant, it was distributed in proportionate on principle of seats in individual unit. I find that this method of distribution appears to be correct and the same cannot be discarded. In the judgment relied upon by the Ld. Counsel are applicable in the present case wherein it was held that head office can pass on the entire Cenvat credit to any of the unit for services received for any product manufacturing. It was also held in Doshin Ltd(supra) that there is no restriction on the utilization of Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax amount is mentioned, merely because registration number is not appearing refund cannot be denied. It is not the case of the Revenue that the invoices are not genuine or service tax amount mentioned in the invoice has not been discharged by the service provider. Therefore for this minor error on the part of the service provider, appellant cannot be denied the substantial refund. As per my above discussion, I am of the view that the reasons for denial of the refund are not sustainable. However before sanctioning the refund, Adjudicating authority can verify the documents on the line of my above observations. However refund cannot be denied on the ground which taken by the lower authority. I therefore remand the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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