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2022 (4) TMI 774 - KARNATAKA HIGH COURTCENVAT Credit - duty paying invoices - adherence to the provisions of Section 68[2] of the Finance Act, 1994 amended from time to time or not - photocopies of the invoices - eligible documents to allow credit or not - Rule 9 of the CENVAT Credit Rules, 2004 - Double taxation - HELD THAT:- Whatever the ratio, the tax in its entirety has reached the hands of the ex-chequer. Merely for the reason that there was no strict adherence to the ratio as envisaged during the relevant point of time for payment of tax insofar as the assessee and the service provider, the assessee cannot be made liable to pay the double tax. What is significant to note is that the discharge of entire tax amount is not disputed. Thus, the reverse charge mechanism would not lead to double taxation. Issue of photocopies of the invoices based on which no CENVAT Credit was allowed - HELD THAT:- It is pertinent to note that the learned Single Judge has remanded the matter for fresh consideration mainly on the ground that the assessee is ready and willing to produce the original invoices. Hence, adjudicating upon the issue of award of CENVAT Credit on the basis of the Photostat copies of the documents would become academic. In the present set of facts, without dwelling upon the said issue, more particularly, in view of the assessee being ready and willing to produce the original invoices, this case is disposed off confirming the order of remand. The Writ Appeal stands disposed of directing the Settlement Commission to re-consider the matter afresh - Appeal allowed by way of remand.
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