9911796707
TMI Blog2019 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... uch invoices to only be in original. Since the verification and re-calculation based on the photocopies of invoices as are asserted to be available with the appellant for entitling him the credit of ₹ 1,68,766/- is required. It is opined that the matter be remanded back to the Commissioner (Appeals) for considering the photocopies of the invoices - appeal allowed by way of remand. - Service Tax Appeal No.ST/51853/2018-ST [SM] - FINAL ORDER NO. 53451/2018 - Dated:- 10-12-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. S.J. Vyas, Advocates Present for the Respondent: Mr. K. Poddar, D.R. ORDER PER: RACHNA GUPTA The appellants herein are engaged in providing management, mainte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest and the penalties. Being aggrieved, the appellant is before this Tribunal. 3. I have heard Shri S.J. Vyas, ld. Advocate for the appellant and Shri K. Poddar, ld. DR for the Revenue. 4. It is submitted that the cenvat credit has been denied mainly on the basis that the same has been availed on photocopies of the invoices. The similar issue is mentioned to no more be res integra. The order of this Tribunal in the case of Cords Cable Industries Ltd. vs. CCE, Jaipur reported in 2015 (320) ELT 155 has been impressed upon. The reliance has also been placed upon the decision of Hon ble Gujarat High Court in the case of CCE vs. Steelco Gujarat Ltd. reported in 2010 (255) ELT 518 (Guj.). It is submitted that photocopies of invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes the requirement of invoices issued by a manufacturer for clearance of inputs and capital goods from his factory as the prescribed documents for availing cenvat credit. From the perusal of rule 9, it is clear that there is no express mandate for such invoices to only be in original. The Hon ble High Court in the case of CCE vs. Stelko.. Strips Ltd. as reported in 2010 (255) ELT 397 P H has held that Cenvat Credit can be taken on strength of private challans so long as there was proper certification that the duty has been paid and that the credit has not been taken earlier on the basis of the same documents. As already mentioned above, there is no such dispute. It is observed that emphasis of the original invoice is mere a rigid opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
