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TMI Blog2018 (9) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ORDER Per: Raju This appeal has been filed by M/s Bright Engineering works against denial of Cenvat Credit, interest and imposition of penalty under Cenvat Credit Rules, 2004. 2. Ld. Counsel for the appellant submits that the appellant are engaged in manufacture of glass Chatons (beads), articles of imitation jewellery and have availed Cenvat Credit. Appellants were having 100 % EOU as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile rule 52A (6) requires the printed S. No. running for the whole financial year beginning on 1st April of each year. He pointed that it clearly shows that requirement of pre printing of Serial number has been done away with when the old Central Excise Rules were replaced by Central Excise Rules, 2002 and the same thing was continued in Service Tax Rules, 1994. He argued that all the service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a procedural lapse if at all. And, therefore, credit cannot be denied on this ground. 4. Ld. AR relied on the impugned order. 5. We have gone through rival submissions. We find that the fact that the service tax has been paid by the service providers has not been challenged. The fact that the invoices were issued by the Service Providers has also not been challenged. In that prospect we find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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