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TMI Blog2019 (6) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... on that inasmuch as output services were being provided from Sector 58 Call Centre and the services were being received at the said premises, the invoices showing the address of sector 58 i.e. the place of actual receipt of the inputs services and their consumption for providing output services, is appropriate. CENVAT credit - denial on the ground that some of the invoices were not even in the name of the assessee, though the address in the invoices matches with the address of the assessee - HELD THAT:- The invoices in question were issued by the input suppliers under the name of the previous companies, as the orders were placed prior to the date of merger, which could not be intimated and changed in the name of the freshly situated merg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax liability, after availing the benefit of Cenvat credit of Service Tax paid on various input services. 2. The dispute in the present appeal relates to the Cenvat credit of around ₹ 20.22 Crores availed by the appellant during the period 2011-2014, which stands raised against them by way show cause notice dated 05.10.2016, by invoking the longer period of limitation. The notice proposed denial of credit is on three different grounds. First that the invoices of the service provider are in the name of call centre, whereas the same should have been in the name of their head office located at Sector 16A, Noida. Further a part of the credit is sought to be denied on the ground that the invoices are not in the appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tual place of service provider are all eligible documents in the eyes of law. He submits that there is no requirement under the Cenvat Credit Rules that the address should be that of the head office. For the above proposition he has referred to the various decisions of the Tribunal. 5. We note that the adjudicating authority has not disputed the factum of receipt of various input services, their utilization for providing output services and the factum of any nexus between the input services and the output services. We also find favour with the assessee s contention that inasmuch as output services were being provided from Sector 58 Call Centre and the services were being received at the said premises, the invoices showing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following set of precedent decisions in support of his plea that credit cannot be denied on technical grounds:- a. C.C.E. Vapi v. Jindal Photo Ltd. [2009 TIOL 359 (Tri-Ahm)] b. Zinc-O-India v. CCE [1996 (88) ELT 373] c. Mangalore Chemicals and Fertilizers vs. D.C. [(1991) 55 ELT 437 (SC)] 6. It stands held in all the above decisions that in the absence of any dispute about the availability of Cenvat credit, the receipt of the input services and use of the same for providing output services, the denial of the credit on the hyper technical ground of the address being different than the one given in the invoices, the denial is neither justified nor proper. It is well settled tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appellant. 8. We again note here that the Revenue is not disputing the above factual position as also the fact of receipt and utilization of input services. The invoices under dispute and issued in the name of the erstwhile name of the company, related to the input services which were actually received by the appellant at their call centre premises and were used for output services. The denial of the credit on the said ground is not justified. Support is drawn from the earlier decisions of the Tribunal in the case of CCE, Jaipur v. Shree Cement [2002 (147) E.L.T. 1031] as also to another decision of the Tribunal in the case of M/s.Showal India (P) Ltd. v. C.C.E. [2012 (25) S.T.R. 152 (Tri. Delhi)]. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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