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2018 (5) TMI 1515 - CESTAT AHMEDABADCENVAT credit - duty paying invoices - whether the appellant are entitled to avail CENVAT credit of duty paid on capital goods, namely, Forklift Trucks on the strength of Xerox/Photocopies of the invoices? - Held that: - it is not in dispute that the original and duplicate copy of the invoices were lost and necessary 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.
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