9911796707
TMI Blog2018 (4) TMI 1223X X X X Extracts X X X X X X X X Extracts X X X X ..... ility in Semmankuppam, Cuddalore. In this connection, they have availed various services by different service providers. The substantial dispute in the present appeals relate to eligibility of the appellant to avail such credits on these various input services. Revenue upon scrutiny of above various documents which formed basis of such credit, entertained a view that these credits were not available to the appellant on the ground that (a) many of the documents on which credits were taken where addressed to a non-registered address of the appellant at Radha Nagar, Cuddalore and (b) credits were also taken on ISD invoices issued by Head Office of the appellant at Cathedral Road, Chennai. There is no evidence that such services were actually s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assertion of the appellant, we note the fact that these services were in fact used for setting up of Semmankuppam facility can very well being established by supporting evidence like work order, invoices raised by the service provider linked to such work order, payment of tax by the appellant on such invoices and linking all these documents to the effect to satisfactorily establish that these input services were in fact used for setting up of Semmankuppam facility. The fact that these services were in fact used for setting up of Semmankuppam facility and the services were indeed availed by the appellant can be verified with supporting document as mentioned above. The jurisdictional officer can undertake such verification for which the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its were denied on certain input services like tour operator, maintenance service, construction of helipad etc. on the ground that these were not having any nexus to the manufacturing activity of the appellant. The ld. counsel submitted that these are essentially to link their manufacturing operation. They can establish the same with supporting evidence. Since we are remanding the matter, in view of the above observation, these aspects can also be readjudicated by the original authority based on the case laws which were available on the said subject after issue of the impugned order. 8. In view of the above discussion and analysis, we set aside the impugned order and remand the matter back to the adjudicating authority for a fresh decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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