9911796707
TMI Blog2018 (7) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... of their Authorized Signatory - Credit allowed. CENVAT Credit - service tax paid to the travel agent for purchase of a ticket and to the money changer for changing of currency - rejection on the ground that the assessee could not establish that the journey was performed by the directors in relation to their business purpose as stated by them in their reply - Held that:- The reason given by the court below is arbitrary and whimsical, as no reason has been given for arriving at such conclusion. There is no mention that any evidence and/or vouchers are called for which were not produced - credit allowed. CENVAT Credit - Telephone services - duty paying documents - denial on the ground that the document is not in the name of assessee - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exed in the appeal paper book. From perusal of these invoices I find that the credit have been denied for the reason that on the date of inspection the registration number of the service provider was not found on the invoice or the invoices levelled as debit note thus it appeared to Revenue that the same is not a proper document for taking credit. The learned counsel states that subsequent to the inspection on 28 August, 2008, the appellant got the deficiency corrected from the service provider as it is evident that the service provider later on provided their service tax registration number by mentioning the same on the invoice under authentication of their Authorized Signatory. I find the Adjudicating Authority have refuse credit on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r vouchers are called for which were not produced. Accordingly, I allow the Cenvat Credit with respect to travel agent, money changer service amounting to ₹ 4,67/-+Rs.443/-+Rs.1,111/-. 5. As regards telephone services, the amount disallowed is ₹ 123/- observing that the document is not in the name of assessee. The learned counsel have taken me to the relevant invoice annexed in the appeal paper book which shows that the bill for telephone service is in the name of the appellant-company. Accordingly, I hold that the appellant is entitled to Cenvat Credit for telephone service. 6. The next item of disallowance is service tax paid on the bill of the interior designer amounting to ₹ 12,360/-. In the reply to SCN the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowance of Cenvat Credit of ₹ 86/- on the bill of the repair of plant and machinery as the same does not contain the service tax registration number of the service provider. Further the appellant does not dispute the disallowance of Cenvat Credit with respect to installation of elevator at residence of director. Further the appellant does not press to disallowance of ₹ 3,794/- with respect to six miscellaneous vouchers as the vouchers are not legible and/or lacking in some or the other information. 8. So far the disallowance as regards labour charge and processing fee is concerned the same have already been allowed by the courts below. 9. Thus the appeal stands allowed in part. To sum up the Cenvat Credit under dispute st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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