9911796707
TMI Blog2016 (11) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of duty paid - Held that:- Learned counsel appearing for the appellant is unable to show any evidence that the customer of the respondent has claimed the benefit of input tax credit/Cenvat credit on the goods, which were purchased by him from the respondent herein after payment of 8% tax and therefore, the appellant should be in a position to recover tax collected by respondent. As such, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 3. As such, in the order of the Tribunal at Paragraph No. 4, it has been observed as under : "4. However, after decision of Larger Bench of the Tribunal in the case of Unison Metals Ltd. (supra), the Board has examined the circular and clarified that in the case of payment made under erstwhile Rule 57CC(1) corresponding to Rule 6(3) of Cenvat Credit Rules, 2004, Section 11D of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contention, but he is unable to show any evidence that the customer of the respondent has claimed the benefit of input tax credit/Cenvat credit on the goods, which were purchased by him from the respondent herein after payment of 8% tax and therefore, the appellant should be in a position to recover tax collected by respondent. As such, in the absence of any evidence, we cannot find fault with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
