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TMI Blog2020 (1) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... er is registered under private security agency service and the invoice for the service was raised under the head of labour service, there is no dispute that whatever service was mentioned in the invoice was received by the appellant and the same was used in their manufacture, with these facts credit cannot be denied. As regard the classification it is the subject matter of the service provider. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and used in the manufacture however, even if, there is any error in mentioning the address so long the service is received by the appellant, credit cannot be denied. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 12138 of 2018 - A/12190/2019 - Dated:- 8-11-2019 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) Sh. Mukund Chouhan, Advoca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the service received by the appellant is of labour service. It was pointed out by the adjudicating authority that there is some discrepancy of address in the input service invoices. Being aggrieved by the order in original appellant filed appeal before the Commissioner (Appeals) who upheld the order in original and dismissed the appeal, therefore, the present appeals. 2. Sh. Mukun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denied not only on classification issue but also on the discrepancies as regard to the address mentioned on the service provider s invoices. 4. Heard both the sides and perused the records. I find that as regard the reason for denial of credit that the service provider is registered under private security agency service and the invoice for the service was raised under the head of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice as the appellant was never put to notice about the new issue raised in the adjudication order. Secondly, it was not disputed by the department that the service was received by the appellant and used in the manufacture however, even if, there is any error in mentioning the address so long the service is received by the appellant, credit cannot be denied. As per my above discussion, impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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