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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 ..... ondent 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 3. The appellant has availed cenvat credit on construction service namely civil work, architectural service, Civil Construction Work and Electric Fitting work. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f availment of cenvat credit on construction service is remanded back to the adjudicating authority for verification, whether the services have been availed outside factory or within the factory. After verification, the issue is required to be decided. The Cenvat credit of Rs. 3090/- is denied for want of invoice. B. Address of the service provider was not mentioned on the invoices. 6.&nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be examined by the adjudicating authority. D. Business related service namely Consultancy or Vehicle Service: 8. The contention of the appellant is that all the services have been availed in the course of their business manufacturing prior to 01.04.2011. This fact is to be verified whether all the services pertains to prior to 01.04.2011 or not? If the services pertains to the period prior to 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the appellant is entitled to avail cenvat credit. Admittedly, for the period prior to 01.04.2011, the appellant is entitled to avail cenvat credit on courier service. F. Denial of Credit 10. Cenvat credit sought to be denied on the ground that invoices were not having registration number of the service provider. Later on, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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