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TMI Blog2018 (7) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... that the particulars as furnished by the Chartered Accountant is correct and it was found that these services were availed by the respondent and not by SMF. CENVAT Credit - Input Services - insurance, outdoor catering service, advertisement services etc. - Held that:- These services except outdoor catering services were held to be eligible services for the respondent for the subsequent period - The outdoor catering services are eligible for credit for the reason that the period involved is prior to 1.4.2011 - credit allowed. Appeal dismissed - decided against Revenue. - Appeal No. ST/117/2012 - 41469/2018 - Dated:- 10-5-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents furnished by the respondent for availing credit are not proper and valid documents. The invoices were addressed to SMF and not to the respondents. Further, the services are in the nature of staff welfare and are not eligible input services. The Commissioner (Appeals) ought not to have allowed the credit. 3. The ld. Consultant Shri Rajaram Ramanan appeared the argued the matter on behalf of the respondent. He submitted that the eligibility of CENVAT credit on some invoices were denied for the reason that these are not addressed to the respondents herein. He explained that in order to comply with contractual obligations, the respondents have engaged various input service providers and they received the services in connection wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is any doubt with regard to the requirement of necessary details in the documents for availing credit, the AC/DC has to verify the same and be satisfied that the same has been properly credited by the assessee. In the present case, the Commissioner (Appeals) has called for report from the range officer who has reported that the particulars as furnished by the Chartered Accountant is correct. In para 6.2 of the Order-in-Appeal, it has been categorically held by the Commissioner (Appeals) that these services were availed by the respondent and not by SMF. 6. With regard to services which were denied on the ground that they are not eligible input services, the period involved is prior to 1.4.2011 when the definition of input services had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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