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2014 (4) TMI 1168 - CESTAT NEW DELHICENVAT credit - duty paying documents - denial on the ground that the appellant wrongly availed credit on the basis of invoices furnished by a third stage dealer, contrary to the provisions of Rule 7 of the CCR, 2002 - Held that: - In terms of Rule 7 of the 2002 rules, invoices on the basis of which cenvat credit can be availed should be furnished either by a first stage or a second stage dealer - Since M/s. Shanti Lal & Brothers is established to be a third stage dealer the appellant is seen to have availed cenvat credit on the basis of invoices which are not valid and authorised by the relevant rules - credit not allowed - appeal dismissed - decided against appellant.
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