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TMI Blog2017 (10) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant. For the amount of ₹ 4,20,283/- the sole reason for denial of Cenvat credit is that the appellant is not entitled to avail Cenvat credit on the photocopy of the invoices issued by the service provider - As the original invoices are in the record of the head office. In that circumstances, the Cenvat credit cannot be denied to the appellant as it is not disputed that the appellant has not received the services and not paid the service tax - credit allowed. Appeal allowed. - Excise Appeal No.70393 of 2017 (SM) - A/71059/2017-SM[BR] - Dated:- 13-9-2017 - Shri Ashok Jindal, Member (Judicial) Shri Rajesh Chhibber, Advocate - for the Appellant. Shri Pawan Kumar Singh, Authorized Representative (DR) - for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit availed by the head office was transferred on photocopy of the invoices which is not the proper document as Rule 2 (9) of Cenvat Credit Rules, therefore, they are not entitled to availed for Cenvat credit. 4. It is his contention that the head office was having the original invoices and as head office is having several units, therefore, proportionate Cenvat credit was transferred to the appellant by issuing photocopy of the original invoice issued by the service provider. In that circumstances, when it is not disputed that the services have been availed by the appellant and service tax has been paid by the appellant thereon. The appellant is entitled to avail Cenvat credit. He submits that the appellant was under bonafide b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be denied to the appellant as it is not disputed that the appellant has not received the services and not paid the service tax. Therefore, the appellant is entitled to avail the Cenvat credit to the tune of ₹ 4,20,283/- and the order of denial of Cenvat credit of ₹ 4,55,181/- is contrary to the facts of the case. 8. Further, I find that there is no demand of service tax has been raised in the show cause notice, therefore, service tax cannot be demanded from the appellant. As there is no demand of service tax, therefore, no penalty is imposable on the appellant. 9. In these terms, I do not find any merit in the impugned order, the same is set aside. Consequently, the appeal is allowed with consequential relief, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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