2018 (6) TMI 875

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..... ubject to the conditions that the said services are duty paid services and stand utilized in the manufacture of their final product - The availment of the credit on the basis of original invoices is only a procedural requirement and irregularity in respect of that would not result in denial of substantial right, if otherwise available - appeal allowed - decided in favor of appellant. - Excise App .....

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..... of the invoices to indicate and establish that the said services has been received by them as also the fact that the same were duly duty paid. However, the lower authorities have not rebutted the above fact and have simplicitor denied the credit on the sole ground that same was availed on the basis of photo copies. 3. I find that the legal position is well settled. The credit of service tax pa .....

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..... evenue is not disputing the correctness of the contents of the photocopies of the invoices produced by the assessee. To the similar effect is Tribunal s decision in the case of M/s. Jaysynth Dyestuff (India) Ltd. vs. CC CE, Raigad [ 2018 (3) TMI 762-CESTAT-Mumbai] wherein it was observed that the credit cannot be denied only on the ground that the same has been availed on the basis of zerox/ .....

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