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TMI Blog2018 (5) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... sary complaint has been filed with the Police and notices placed in the newspaper. Besides, the Forklift trucks are duly registered with RTO and bear machine number and chasis number. The Revenue does not dispute the receipt and utilization of these capital goods by the appellant in providing the output service - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.ST/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e credit is not admissible on Photocopies/Xerox copies of invoices, SCN was issued to them on 16.01.2015 for recovery of the inadmissible credit availed with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... countant. In support of his contention that CENVAT credit is admissible on photocopy of invoices, the Ld. Advocate has referred to the judgment of Hon'ble High Court of Jammu Kashmir in the case of Shivam Electrical Industries vs UOI 2018 (359) ELT 46 (J K), Commr. Of Central Exicse Vadodara vs Sttelco Gujarat Ltd. 2010 (255) ELT 518 (Guj.). 5. Ld. AR for the Revenue reiterated the finidn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble High Court in Shivam Electrical Industries case (supra), I do not find any reason to deny credit to the appellant availed on the Xerox copies of the invoices against which the capital goods, namely, Forklift had been received and used by the appellant in providing output service. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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