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TMI Blog2015 (2) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... p; A K Dhawan, AR JUDEGMENT Per Ashok Jindal : Cenvat credit on capital goods and rent a cab service is sought to be denied by way of impugned order. 2. The facts of the case are that the appellant is manufacturer of cement and procured the capital goods and received rent-a-cab service. During the course of audit, it was found that the original copy of the invoices agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the original invoice was missing with them, they reversed the Cenvat credit, but they obtained triplicate copy of invoice from the supplier of capital goods and with due intimation to the department, they took the Cenvat credit and as per Rule 9 of the Cenvat Credit Rules, 2004, they are entitled to take credit on the strength of invoices issued by the supplier. To support thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at as per Rule 11 of the Cenvat credit Rules, 2004, the appellant is entitled to take Cenvat credit on the strength of original invoices as original invoices has not been produced by the appellant, therefore they are not entitled to take Cenvat credit. For availment of Cenvat credit on rent-a-cab service, he submits that invoices are not in the name of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir business of manufacturing, appellant is entitled to take Cenvat credit. Therefore, the appellant is entitled to take Cenvat credit on rent-a-cab service as same has been used by them in the course of their business activity of manufacturing of excisable goods. In these circumstances, I hold that appellants are entitled to take Cenvat credit. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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