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TMI Blog2017 (3) TMI 1142X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities have not denied the fact that the invoices are in the name of head office of the appellant. If that be so, CENVAT credit cannot be denied on the said invoices. As regards the invoices of M/s Inter-Arch Builders, the bill is for differential amount without indicating anything as to the service tax registration number, invoice number, etc. and is without any proper details as to what ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Since the appeal is of 2012, I take up the same for disposal in the absence of any representation from the appellant. 3. It was brought to my notice by the Courtmaster that the appellant has sent a letter dated 13/01/2017 requesting to decide the issue on merits based upon submissions made in the appeal memorandum. 4. I have considered the submissions made by the learned Authorised Repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the appellant s old name i.e. Aurangabad Electricals Pvt. Ltd . and the address is mentioned in the invoices is of the appellant s corporate office; does not mean that appellant cannot avail CENVAT credit as the services which are provided by the Reliance Communications Ltd were input service especially when the landlines were installed in the factory premises. CENVAT credit taken against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed on the invoices of M/s Reliance Communications cannot be denied to appellant only on the ground that the said invoices do not indicate the name of the appellant herein. I find that the services on which the service tax is paid is eligible to be availed as CENVAT credit as the landlines have been installed either at the factory or at the head office of the appellant. The lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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