Custom, Excise & Service Tax Tribunal
Verve Interior Designs vs Ahmedabad-Ii on 11 November, 2021
Customs, Excise & Service Tax Appellate Tribunal
West Zonal Bench At Ahmedabad
REGIONAL BENCH- COURT NO.3
Service Tax Appeal No.10533 of 2019
(Arising out of OIA-AHM-EXCUS-002-APP-122-18-19 dated 13/12/2018 passed by
Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-
AHMEDABAD)
Verve Interior Designs ........Appellant
8/b, Asim Bunglows Government Tubewell Lane Bopal
AHMEDABAD, GUJARAT
VERSUS
C.C.E.-Ahmedabad-ii .......Respondent
Custom House... First Floor, Old High Court Road, Navrangpura, Ahmedabad, Gujarat-380009 APPEARANCE:
Shri Bishan Shah, (Chartered Accountant) for the Appellant Shri J.A. Patel, Superintendent (AR) for the Respondent CORAM: HON'BLE MEMBER (TECHNICAL), MR. RAJU Final Order No. A/ 12497 /2021 DATE OF HEARING: 11.11.2021 DATE OF DECISION: 11.11.2021 Raju This appeal has been filed by VERVE INTERIOR DESIGN against denial of Cenvat Credit following services:
2(i) Cenvat credit on service tax paid by an employee on the mobile number in the employee's name. Learned Chartered Accountant pointed out that the service charges have been paid by the appellant and not by the employee and the said mobile was used in business purpose. I find the reason given by learned Chartered Accountant convincing, the appeal on this ground is allowed.
2(ii) The Cenvat Credit on landline number was denied by the impugned order on the ground that the appellant had failed to submit the rent agreement of the premises where land line is located. The appellant has now submitted the rent agreement and, therefore, the credit on the said four bills is allowed.
2(iii) The third issue relates to the Cenvat Credit on bills raised by Shri Pradip C. Chauhan, Labour Contractor. A perusal of bill shows that they
2|Page ST/10533/2019 are hand written. Three of the four bills does not contain date, one of the four bills does not contain Serial Number. A perusal of bill raises deep suspicion about the correctness and genuineness of the transaction. The credit has been denied by the Original Authorities on some defects in invoices. However, it is seen that the bill contains the name of service recipient, the name of service provider, the service tax registration number, the value of service provided and the service tax paid. In these circumstances, it is the responsibility of the Assistant Commissioner to examine the same and allow the credit if, it is established that the duty on these invoices are actually been paid. Therefore, in respect of these invoices, the impugned order is set aside and matter is remanded to the Original Adjudicating Authority for fresh adjudication.
03. Appeal is partly allowed in above terms. In above terms.
(Dictated & Pronounced in the open court) (RAJU) MEMBER (TECHNICAL) Mehul