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TMI Blog2017 (7) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... t record/ documents relating to the use of input services with the chartered accountant and got it verified. Thus, in absence of any contrary evidence, I do not find any reason not to accept that input services has been used and utilized in their carton division after destruction of the flexible division in 2005, when there has been no other manufacturing unit of the appellant - appeal allowed - decided in favor of appellant. - E/13133-13134/2013 - A/11411-11412/2017 - Dated:- 19-7-2017 - Dr. D. M. Misra, Hon'ble Member (Judicial) For the Appellant : Shri Dhaval Shah, Advocate For the Respondent : Ms. Nitina Nagori, Authorised Representative ORDER Per: Dr. D. M. Misra Heard both sides. 2. These two appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s destroyed in fire on 07.12.2005. Thereafter, the activities had been shifted to their carton division including their head office. However, the suppliers of the inputs and input services continued to raise invoices in the name of their earlier head office situated in the flexible division. He has submitted that all input services had been received and used in the activity of manufacture of finished excisable goods in their carton division, hence, eligible to credit. He submits that the Ld. Commissioner (Appeals), even though, took note of the certificate issued by the Chartered Accountant s, produced by the appellant pursuant to the order of this Tribunal, but erroneously observed that the same is not sufficient to establish the claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were used in the carton division, has been produced, but the same was not accepted and also the Ld. Commissioner (Appeals) subscribed to the same finding and rejected the Chartered Accountant's Certificate. Needless to mention that the flexible division where their head office also situated was undisputedly destroyed in fire in the year 2005. Therefore, all their manufacturing activities had been shifted to their carton division and accordingly the appellant had availed credit of the services received in the carton division between the periods October 2007 to December 2008. Revenue's objection is that the input service invoices were continued to be issued in their old head office address where the flexible division was situated eve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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