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2023 (10) TMI 1168 - CESTAT CHENNAICENVAT Credit - Service or Repair of Motor Vehicles carried out by Authorized Service Station (ASS) of motor vehicle manufacturers - service provided by the Salvager under Port services for refloating a grounded dredger - denial of credit on the ground that the invoices are raised where the name of the owner of the vehicle is mentioned and not that of the assessee. HELD THAT:- The very same issue was considered by the Tribunal in the assessee’s own case M/S. UNITED INDIA INSURANCE CO. LTD. VERSUS CCE & ST, LTU, CHENNAI [2018 (6) TMI 200 - CESTAT CHENNAI] where the Tribunal held that not having the invoice in favour of the appellant should be considered only as a procedural infraction and should not be used to deny the credit which otherwise they are eligible. After appreciating the facts and noting that the Commissioner (Appeals) has allowed the credit after which the refund has been sanctioned to the appellant, it is opined that the denial of credit is without any legal or factual basis. The impugned order set aside - The appeal filed by the assessee is allowed.
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