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TMI Blog2018 (5) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... enied on renting service which has been availed for for residence of Technical Director of the company on the premise that the said input service is not covered under 2(l) of Cenvat Credit Rules, 2004 for the period prior to 1.4.2011. The matter was adjudicated, the adjudicating authority denied the credit but on appeal after satisfying himself that the assessee has received input service and allowed the credit on the invoices wherein in some invoices either serial no. is not mentioned or invoices having hand written serial number but disallowed credit on renting of immovable property service for residence of Technical Director of the company. Against the said, both sides are in appeal. 3. Heard the parties. 4. With regard to the appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contains the details of duty or service tax payable, description of the goods or taxable service, [assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be,] name and address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit." 5. In that circumstance, if the adjudicating authority or an officer satisfies himself with regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on these services. I find that the Technical Director is an employee of the company who assisted the assessee to do day to day manufacturing operation. The rent paid for technical director as terms of employment and is a part of expenses incurred by the assessee. Admittedly, the said service has been availed prior to amendment in Rule 2(l) of Cenvat Credit Rules, 2004 with effect from 1.4.2011. Once such service has been excluded specifically, in that circumstance, the credit has been correctly availed by the assessee prior to that period, it is mandate of law, the assessee was entitled to avail credit. Therefore, in view of the decision of Hon'ble Bombay High Court in the case of Ultratech Cement Limited, I hold that the assessee is e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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