9911796707
TMI Blog2015 (5) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- only grievance is examination of the entire bunch of photocopies of IWBs. They are not aggrieved or doubting the availability of all the certificates issued by CCI covering the entire transactions. If that be so, I do not consider any infirmity in the views of Commissioner (Appeals). Admittedly M/s. Container Corporation of India would issue the certificates based upon the IWBs, issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services provided by them to the appellant. M/s. CCI raised inland weigh bill for the said services. As per the respondent, the original copy of the said inland weigh bill is given by them to the railways for the release of the cargo and a photocopy is kept by them. Periodically M/s. CCI issues certificates indicating the services provided by them and also the amount of service tax so paid by them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) did not examine the entire IWBs and in the absence of the same, it was not possible for him to judge the availability of entire credit. On the other hand it is the contention of the learned advocate appearing for the respondent that it is not the Revenue's case that certificates covering the entire bunch of services were not issued by CCI and were not produced by them. As long as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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