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TMI Blog2018 (8) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... factory premises of the appellants. Since the payments were from Centralized account, being factory, CENVAT credit should not be denied - credit allowed. CENVAT Credit - credit is denied mainly on the ground that appellant did not produce relevant documents - Held that:- If appellant is able to produce some documents to show the service tax liability was discharged by the service providers, and then the lower authorities should examined the same - matter on remand. CENVAT Credit - Travel Agency services - Business Auxiliary services - Chartered Accountant services - Maintenance & Repair services - Technical Testing services - Held that:- The First Appellate Authority has correctly upheld the claim of the assessee as eligible to avail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -do- 8. E/30440/2018 -do- -do- 9. E/30441/2018 -do- -do- 10. ST/30422/2018 Commissioner of Central Tax, Tirupati Sree Rayalaseema Alkalies and Allied Chemicals Ltd., Revenue has also filed an appeal No. E/30422/2018 against the Order-in-Appeal No. TTD-EXCUS-000-APP-085-17-18 dated 27.12.2017. 2. The issue involved in all these appeals is regarding eligibility to avail CENVAT credit of various input services like Storage and Warehousing Services, Travel Agent servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the power general plant, movement of cash between head office and branches. It is his further submission, thus, as regards the denial of CENVAT credit in appeal No. 30422/2018 most of the denial of the CENVAT credit only on the grounds that appellant had not produced any documents to justified their claim. It is his submission that they could not produce any documents, as they were lost during the flood in the year, 2009 and the premises on the appellant s office were flooded. It is his humble prayer, as they are in the process of procuring certified copies of documents they may be given a chance to do so and remand the matter back to the lower authorities. 4. Learned Departmental Representative reiterates the findings of the First App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E/30438/2018 on Advertising services and Business Auxiliary services, E/30439/2018 on Advertising Services, and E/30441/2018 on Advertising services and Business Auxiliary services are correctly allowed in as much, there is no denial that these services were received in the appellants name though the invoices are in the name of branch office and head office. Appellant had taken a consistent stand that they have no other place of manufacturing other than the place mentioned, no credit is availed at the branch office though received the services, the payment to such service providers are made from the factory premises of the appellants. Since the payments were from Centralized account, being factory, CENVAT credit should not be denied is pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t should remand the matter back and reconsider the issue after following the principles of natural justice. 9. As regards the appeal filed by the Revenue in appeal No. E/30422/2018, it is noticed that the First Appellate Authority has correctly upheld the claim of the assessee as eligible to avail CENVAT credit and has appreciated the facts correctly in as much he has allowed the CENVAT credit in respect of the services rendered by Travel Agency services, Business Auxiliary services, Chartered Accountant services, Maintenance Repair services and Technical Testing services. In my view, the order of the First Appellate Authority cannot be faulted as followed the law laid down by the Higher Judicial Forums. In view of the above, the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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