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TMI Blog2018 (12) TMI 865X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of input services in terms of Rule 2 (e) of the Cenvat Credit Rules, 2004 - Held that:- Tribunal in various decisions has consistently held that there cannot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible, there is provision for grant of refund or rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned. Denial on the ground that the invoices are un-signed - Held that:- It is not in dispute that the payments have been made through Bank Account and this fact is subject to verification - the Adjudicating authority shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers-in-Appeal are summarized in the following Table:- Sl. No. Name of the Service Provider Nature of Service Inadmissible CENVAT Credit Reason for Inadmissible Remarks 1. Deloitte Touche Tohmatsu India Pvt. Ltd Management Consultants 48,822.00 Does not have Relation or nexus to export of service Refer 2014 (33) STR 96 (Tri.-del.)- KPMG Vs. CCE, New Delhi, 2018- TIOL- 2451- CESTAT-MUM Accelya Kale Sol Ltd. Vs. Commr. Of CGST, 2018 TIOL-2443-CESTAT-MUM Visteon Technical and Services Center Pvt. Ltd, Vs. Commr. Of CGST. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE, New Delhi, 2018- TIOL- 2451- CESTAT-MUM Accelya Kale Sol Ltd. Vs. Commr. Of CGST, 2018-TIOL- 2443-CESTATMUM- Visteon Technical and Services Center Pvt. Ltd, Vs. Commr. Of CGST 6. Deloitte Haskins Sells Chartered Accountant Service 9,270.00 Does not have relation or nexus to export of service Refer 2014 (33) STR 96 (Tri.-del.)- KPMG Vs. CCE, New Delhi, 2018- TIOL- 2451- CESTAT-MUM Accelya Kale Sol Ltd. Vs. Commr. Of CGST, 2018-TIOL- 2443-CESTATMUM- Visteon Technical and Services Center Pvt. Ltd, Vs. Commr. Of CGST. 4. The ld.C.A. appearing on behalf of the appellant submitted that as per the series of decisions once cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be two different yardsticks, one for permitting credit and the other for eligibility for granting rebate. Whatever credit has been permitted to be taken, the same are permitted to be utilized and when the same is not possible, there is provision for grant of refund or rebate. Without questioning the credit taken, the eligibility to rebate cannot be questioned. I find that in some cases, the Cenvat Credit has been disallowed on the ground that the invoices are un-signed, but it is not in dispute that the payments have been made through Bank Account and this fact is subject to verification. In my considered view, the Adjudicating authority should provide a reasonable opportunity of hearing by observing the principle of natural justice a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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