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TMI Blog2018 (8) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... t ORDER Per : Ashok Jindal The appellant is in appeal against the impugned order wherein cenvat credit sought to be denied on the premise that the invoices are not in the name of the appellant and on telephone services, Cenvat credit was denied on the premise that telephones were installed in the office of the appellant are in the name of the partners. 2. The brief facts of the case are that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cenvat credit on telephone services. In these facts, a show cause notice was issued to the appellant to deny cenvat credit and the matter was adjudicated. Consequently, demand was affirmed alongwith interest and penalty was also imposed. The said order was affirmed the Commissioner. Against the said order, the appellant is before me in the present appeal. 2. Ld. Consultant appearing on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it, therefore, the appellant are not entitled to avail cenvat credit on invoices which are in the name of M/s Baheti Soya Links. Therefore, it is prayed that the impugned order is to be affirmed. 4. Heard the parties considered the submissions. 5. In this case, show cause notice issued to deny cenvat credit to the appellant on the following grounds. (a) The invoices of M/s Baheti Soya Links ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that service tax paid by M/s Baheti Soya Links has been paid in the name of M/s Baheti Agro Links. In that circumstances, the appellant is entitled to avail cenvat credit on the invoices which are in the name of M/s Baheti Soya Links. Therefore, I hold that appellant has correctly availed the credit. 7. Further, on telephone services, I find that the telephones is used by the appellant for provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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