9911796707
TMI Blog2016 (6) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... , AR. ORDER Per B. Ravichandran: The appellants are engaged in providing taxable services of commercial training and coaching. They are registered with the Department and are availing credit on inputs used in relation to providing taxable service. The issue involved in the present appeal is eligibility of the appellants for cenvat credit on paper. The Original Authority on conclusion of the pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices issued by the manufacturer, apart from showing two sellers as consignees, also carried the name of the appellants. Further, VAT invoices issued by these two sellers of dutiable items clearly mentioned the linking invoice no. of the manufacturer. He also submitted that there is no dispute about their usage of duty paid papers in the course of rendering taxable service. The present denial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Cenvat Credit Rules, the documents on the basis of which the credit can be taken, has been clearly mentioned. The documents in the present case are not valid for the purpose of availing credit. As such, the decision of the lower authorities is legal and proper. 4. Heard both the sides and examined the appeal records. 5. The admitted facts of the case are that the appellants provided taxable se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents issued in the name of distributors with cross link to their name. I find that the sample verification of the copies of the invoices issued by the manufacturer and the re-sellers indicates the clear link between the duty paid goods supplied by the manufacturer and received by the appellant. Considering the above factual position, I find no justification to deny the credit to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
