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TMI Blog2016 (12) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as expenditure in the books of appellant, credit is admissible. Cenvatable bills/invoices were not available - Held that: - appellant submitted that now they are in possession of most of the invoices which can be produced before the authority for verification - matter on remand. Services not considered as input services - Held that: - services involved are of construction of foundation in the factory, construction of security cabin, construction of scrap yard, shifting of machines, services are directly related to activity of the manufacturing unit and the same are clearly included in the inclusion part of the definition of the input services, credit admissible - As regard the services of civil works, these services are not related to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvatable bills/invoices are not available /traceable. (c) Some of the invoices which could not be traced, in this regard certificate has been obtained. (d) Some of the services held not to be input services. (e) In some of the Cenvatable invoices, service tax registration number was not mentioned. (f) Cenvat credit was availed on GAR-7 Challan. In respect of banking services, no bills are available. 3. Shri. S.A. Gudecha, Ld. Counsel for the appellant submits that most of the bills which were not traceable have been traced out and available with the appellant. He submits that Cenvat credit was denied only on the technical infraction, however there is no dispute that Cenvatable bills were accounted for in the books of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny therefore these services are input services and credit is admissible. 3.4 Cenvat credit was disallowed on the ground that on certain service bills, service tax registration number was not mentioned. He submits that merely because registration number is not mentioned in the bill but all other details are available on the bills, credit should be allowed. 3.5 Regarding the denial of Cenvat credit on the banking charges, the reason given is bills are not available, he submits that in respect of bank charges relaxation is provided in the Rules itself that in respect of bank charges, no invoices are required, even bank statement showing service tax amount collected is sufficient proof for allowing Cenvat credit, therefore credit for the rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though the invoices are not in the name of the company but in the name of the directors/employees and the same has been booked as expenditure in the books of appellant, credit is admissible. 6.1 As regard the reason for denying the credit that cenvatable bills/invoices were not available, appellant submitted that now they are in possession of most of the invoices which can be produced before the authority for verification. I am of the view that in such cases the matter needs to be remanded so that appellant can produce invoices before the adjudicating authority and the adjudicating authority after verifying the same can allow the credit to the appellant. 6.2 As regard the services which were not considered as input services, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are no invoices but from any documents of the bank if it is established the payment of service tax, credit must be allowed therefore only because bills are not available Cenvat credit on banking charges cannot be disallowed. 7. As per of my above discussion, I am of the considered view that the appellant is prima facie entitle for the Cenvat credit which was disallowed for various reasons, subject to verification of the invoices which will be produced by the appellant as mentioned by Ld. Counsel. I therefore set aside the impugned order and remand the matter to the Original Adjudicating authority to pass denovo adjudication order, keeping in view, my above observations. Appeal is disposed of by way of remand in the above terms. (Order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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