TMI Blog2018 (2) TMI 906X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the credit eligibility on these input services has been subject matter of various decisions and as per the findings recorded, it is clear that on principle the denial of credit on such services is not sustainable. Wherever the documentary verification, as per the original invoices which are received by the appellant on which they have claimed credit, can be done by the Jurisdictional Service Tax Authorities to their satisfaction to note the correct quantum and correctness of original documents. While in principle the appellant is eligible for credit for all these input services, the verification of records wherever required can be done by the Jurisdictional Authority of the appellant - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel appearing for the appellants submitted that this dispute with reference to appellants were going on for quite sometime with issue of various demand notices by the Revenue starting from 2004. The matters were adjudicated by various Original Authorities. He mentioned that for the period January 2013 to March 2014, similar set of disputes were adjudicated by the Original Authority who allowed credit on various input services credits. He disallowed credit on two services namely repair and maintenance of water cooler and the air conditioning services and architect and design services. Even on these two services, on appeal by the appellant the CESTAT allowed the credit vide final order No.54385 of 2017 dated 16/06/2017. The submission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a written note, the learned Counsel submitted a chart of such input services alongwith judicial orders which allowed the credit on similar set of facts to the assessees. The following judicial orders of the Hon'ble High Courts and Tribunal are relied upon :- (i) Cenvat credit of various services distributed by Head Office as ISD; Cenvat credit on the strength of ISD invoices Castrol India Limited Vs. CCE - 2013 (291) E.L.T. 469 (Tri. - Ahmd.); Hinduja Global Solutions Ltd. Vs. CCE & ST - 2016 - TIOL - 728 - CESTAT - BANG. ; Indsil Energy Electrochemicals Ltd. Vs. CCE, Raipur - 2017 - TIOL - 680 - CESTAT - DEL. Manpower recruitment and supply agency services Utopia India Pvt. Ltd. Vs. CCE - 2011 (23) S.T.R. 25 (Tri. - Bang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dustries Ltd. - 2011 (23) S.T.R. J194 (Guj.) ; Sundaram Clayton Ltd. Vs. CCE - 2016 - TIOL - 849 - CESTAT - MAD. (v) Architect, design and interior decorator services ; Architect services; VE Commercial Vehicles Ltd. Vs. CCE & ST Final order No. 54385/2017 dated 16/06/2017 Maruti Suzuki India Ltd. Vs. CCE - 2017 - TIOL - 207 - CESTAT - CHD. Design and interior decorator services Carrier Air-conditioning & Refrigeration Ltd. Vs. CCE - 2016 (41) S.T.R. 824 (Tri. - Chan.) ; (vi) Industrial construction services; CCE Vs. Bellsonica Auto Components India P. Ltd. - 2015 (40) S.T.R. 41 (P&H). (vii) Tours and travel services; Eicher Motors & Ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services Hindustan Coca Cola Beverages Pvt. Ltd. Vs. CCE - 2017 (49) S.T.R. 88 (Tri. - Hyd.) ; Eicher Motors & ors. Vs. CCE - 2017 - TIOL - 14 - CESTAT - DEL. ; Eicher Motors Vs. CCE - 2016 - TIOL - 2375 - CESTAT - DEL. 5. The learned AR submitted that apart from the legal issue, the factual position regarding the actual payment of service tax and the nature of services received in terms of original invoices are to be established by the appellant. In the absence of such supporting evidence it is not possible for the Revenue to accept the claim of the appellant for eligibility. He submitted that the Original Authority is correct in holding against the appellant due to non-submission of various documents. 6. We have heard both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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