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TMI Blog2017 (11) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit on certain services. 2. Ld. Counsel for the appellants pointed out that they are engaged in the manufacture of certain goods for which they have to import certain items. The appellants have two factories one at Kanjur Marg and other at Ahmednagar. The factory at Kanjur Marg is also registered as ISD (input service distributor). During the period 2008-09 to 2011-12 they availed cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the port on their behalf. Various service provider at the port raise invoices in the name of CHA. He argued that that in all these invoices it is possible to make connection with the appellant s consignment, as their name appears as consignee in those documents. Ld. Counsel relied on the circular no. 119/13/ST dated 21.12.09 wherein the CBEC clarified that the value of various services availed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants have admittedly taken credit in respect of services availed by Ahmednagar factory in their Kanjur Marg unit. The credit is obviously not admissible. The appellants have claimed that it was possible for them to transfer the said credit to their Ahmednagar unit as they were registered as ISD in Kanjur Marg unit. He argued that in these circumstances, there cannot be an intention to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter is remanded to the original adjudicating authority to ascertain if the innocence pleaded by the appellants is justified by examining the data of duty paying and the cenvat credit availability at Ahmednagar unit. This issue is remanded to the adjudicating authority. 6. The second issue relates to service tax credit availed in respect of service availed by CHA at port claimed to be in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice received by the CHA and which are claimed to have been received in relation to appellants consignment cannot be permitted. The appeal on this count is therefore dismissed. 7. In so far as invocation of extended period on the second count is concerned, it is seen that the appellants have taken cenvat credit without the strength of any duty paying document in their name. In these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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