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TMI Blog2016 (11) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the issue is required to be decided. The Cenvat credit of ₹ 3090/- is denied for want of invoice. Address of the service provider was not mentioned on the invoices - Held that: - Later on, the appellant has provided that the address of the service provider. In that circumstance, the adjudication order has to verify whether the address is the proper address of the service provider mentioned in the invoices the same is to be examined by the adjudicating authority. After verification, if it is found correct, the appellant is entitled for cenvat credit. Facilitation Charges Services - Held that: - The contention of the appellant is that these charges have been paid by them .for negotiation of purchase of power. If the said se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s given in hand writing. It is not disputed that the services have not been availed and the service tax has been paid by the appellant, therefore, the appellant is entitled to avail the cenvat credit on the said invoices to the tune of ₹ 1,44,190/-. Appeal allowed by way of remand. - E/52389/2015-(SM) - Final Order No. 61294/2016 - Dated:- 31-8-2016 - Mr. Ashok Jindal, Member (Judicial) Sh. R.C. Choudhary, Advocate- for the appellant Sh. Harvinder Singh, AR for the respondent ORDER Heard the parties and considered the submission. 2. By way of impugned order, cenvat credit on input service have been denied to the appellant on various reasons and all are discussed separately. (A) Construction Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has provided that the address of the service provider. In that circumstance, the adjudication order has to verify whether the address is the proper address of the service provider mentioned in the invoices the same is to be examined by the adjudicating authority. After verification, if it is found correct, the appellant is entitled for cenvat credit. C. Facilitation Charaes Services 7. The contention of the appellant is that these charges have been paid by them .for negotiation of purchase of power. If the said service is with regard to the negotiation of purchase power, the appellant is entitled to avail cenvat credit and the same is to be examined by the adjudicating authority. D. Business related service namely Consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. This fact is to be verified. The cenvat credit of ₹ 11,69,852/- is allowed subject to verification of registration number. There are several invoices wherein invoices number is given in hand writing. It is not disputed that the services have not been availed and the service tax has been paid by the appellant, therefore, the appellant is entitled to avail the cenvat credit on the said invoices to the tune of ₹ 1,44,190/-. 11. With these observations, the impugned order is set aside. The appeal is allowed by way of remand as directed here in above, the adjudicating authority shall verify the documents produced by the appellant and to give an opportunity to hearing, thereafter, shall pass an appropriate order in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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