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TMI Blog2019 (7) TMI 1408X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of their excisable goods - the Appellants are eligible to avail the credit on the respective input service invoices as the services were used in or in relation to use of the finished goods at Nasik unit. Appeal allowed - decided in favor of appellant. - Excise Appeal No.88121 of 2018 - A/86258/2019 - Dated:- 17-7-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) Shri Prasad Paranjape, Advocate for the Appellant Shri Anil Choudhary, DC (AR) for the Respondent ORDER PER: D.M. MISRA This is an appeal filed against Order-in-Appeal No.NSK/ EXCUS/000/APPL/431/17-18/899, dt.28.03.2018, passed by the Commissioner (Appeals), CGST CE, Nasik. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of the input services that were availed at their Nasik unit (Pages 82 to 84 of Appeal Paper Book). Further, he has submitted that before the learned Commissioner (Appeals) also they have specifically brought to his notice that in the Nasik unit of the Appellant, which is the rope roller division, engaged in the manufacture of specialized semi-trailor capable of carrying containers called as rope roller unit (RRU) and railway bogies which are designed and manufactured for transportation of goods on roads as well as on rail track. He has submitted that the RRU is bi-model transport unit which is capable of operating on road and the rail track and for the purpose of said RRU, the input services had been availed and utilised at their Nasik f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to their head office. It is the contention of the Appellant that even though in the purchase orders, it is clearly mentioned that the services be rendered at Nasik unit and also the bills be raised in favour of their Nasik unit, but the service provider by mistake addressed the invoices to their head office. It is their contention that the services that were rendered by the service provider have been exclusively meant for their Nasik unit and used by the Appellant at their Nasik unit. 7. I have carefully considered the sample purchase orders along with relevant invoices which indicate that the Appellant had instructed the service provider to render the service at their factory at Nasik and also raise bills at their Nasik ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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