2015 (5) TMI 980

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..... N Jagdish, AR ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. I have heard Mr. N. Jagdish, AR for the Revenue and M.A. Narayana, advocate for the respondent. 2. The dispute in the present appeal relates to availability of Cenvat credit of service tax paid by Container Corporation of India in respect of the Cargo Ha .....

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..... eal before Commissioner (Appeals), the respondents produced photocopies of the samples of IWB along with the complete certificates issued by CCI. The appellate authority accepted that such certificates are proper documents for availment of credit and accordingly allow the appeal filed by the respondent. Hence the present appeal by the Revenue. 4. The Revenue's only grievance is that Commissi .....

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..... nue, I find that their 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 I .....

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