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2015 (5) TMI 980 - AT - Central ExciseAvailability of Cenvat credit - Cargo Handling Services - Commissioner (Appeals) did not examine the entire IWBs and in the absence of the same, it was not possible for him to judge the availability of entire credit - Held that:- only grievance is examination of the entire bunch of photocopies of IWBs. They are not aggrieved or doubting the availability of all the certificates issued by CCI covering the entire transactions. If that be so, I do not consider any infirmity in the views of Commissioner (Appeals). Admittedly M/s. Container Corporation of India would issue the certificates based upon the IWBs, issued by them and as long as such certificates cover the services in question, credit would be available - no justifiable reasons to interfere in the impugned order of Commissioner (Appeals) - Decided against Revenue.
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