2016 (11) TMI 1451

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..... cted with the manufacturing activity and indispensable - credit allowed. Revenue may conduct enquiry in respect of Service tax credit taken based on incomplete distribution invoice issued by their corporate offices to ascertain the genuineness of the services and if satisfied about the genuineness thereof, there should not be denial of Cenvat credit of the appropriate claim by the appellant - a .....

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..... credit taken based on incomplete distribution invoice issued by their corporate offices 2. Appellant says that those services are integrally connected to the manufacturing activity of the appellant. He explains that some of the services were availed periodically while majority of such service availed daily. For example, mobile telephone services, EDI Maintenance service, FOREX ser .....

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..... are integrally connected with the manufacturing activity and indispensable. Therefore, appellant is entitled to Cenvat credit of the service tax paid thereon. 7. When the appellant fairly states that to remove doubt of the department in respect of the last services at Sl. No. 6 of the Table depicted herein before, they may cause an enquiry. Such an averment is appreciable. Revenue may conduct e .....

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