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TMI Blog2018 (4) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... ent for the Appellant(s): Mr. Vijay Gupta, A.R. Present for the Respondent(s): Mr. Sudeep Singh, Advocate Per: Devender Singh The present appeal has been filed by the Revenue against the impugned order dt. 28.06.2013 contesting the input service credit on the following services: (i) C.H.A. services, (ii) T.H.C. services, (iii) Cargo Handling services; and (iv) C F services. 2. The respondent is a manufacturer and an exporter of steel products. The main ground of the Revenue is that these services have no nexus with the manufacture of the goods and are not covered in the definition of the input services at the relevant time. The period involved is April 2006 to November 2010. 3. Ld. A.R. submits that these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inwar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 (40) S.T.R. 645 (Kar.) and another case of Allspheres Entertainment Pvt. Ltd. v. CCE, Meerut reported in 2015-TIOL-1629-CESTAT-DEL. = 2016 (41) S.T.R. 104 (Tribunal) I have gone through the judgments cited at bar and I am of the opinion that mere non-mentioning of the registration number of the service provider on invoices is not fatal to the case of the appellant as it is only a procedural violation and substantive rights cannot be denied on mere procedural violations. I also hold that the appellant cannot be denied the Cenvat credit with regard to the service tax paid on the invoices issued to the Head Office rather than the factory which has actually utilized the services so long as the inputs services are received and utilized by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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