9911796707
TMI Blog2016 (12) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... tled to CENVAT credit? - Held that: - all the original computerised copies of RG 23A Pt. II and invoices are with the appellant. Jurisdictional Range Supdt. Asked appellant by communications dated 14/7/2009 and 10/8/2009 to provide copies of the said documents. Instead of making the desired documents available appellant is asking for certain details which may not be available with the department - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (26/7/2016). 3. Shri K. Chaudhari, Supdt. (A.R.) appearing on behalf of the Revenue submitted that appellant took Cenvat Credit of ₹ 4,63,489.56 on the services received by the appellant before 10/9/2004 . That as per Rule 3(1) (xi) of Cenvat Credit Rules, 2004 (CCR) credit of services availed before 10/9/2004 was not admissible. Learned A.R. made the bench go through Annexure-I to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and invoices raised are prior to 10/9/2004. On merits appellant do not have a case at all. 4.1 It is observed that all the original computerised copies of RG 23A Pt. II and invoices are with the appellant. Jurisdictional Range Supdt. Asked appellant by communications dated 14/7/2009 and 10/8/2009 to provide copies of the said documents. Instead of making the desired documents available appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT Credit. I find that the fact of their unwillingness to produce the hard copy of RG 23A for verification and subsequent dillydallying clearly prove their guilt in having availed credit on services rendered prior to 10.09.2004. Accordingly I find no reason to interfere with the order of the original authority. 5. In view of the above observation appeal filed by the appellant is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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