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2013 (3) TMI 257 - AT - Central ExciseCenvat credit availed on the basis of photocopies or duplicate copies of the invoices of input service provider - assessee submitted that duplicate copies of the invoices had been issued by the supplier as the original copies have been lost - Held that:- As the duplicate copies have not been certified or verified by the Jurisdictional Central Excise Officer the same cannot be treated as valid documents and Cenvat credit has been correctly denied. As regards photocopies of the invoices, though Rule 9(1) of Cenvat Credit Rules, does not mention that the invoice/bill or challan has to be the original, if Cenvat credit is allowed on the basis of photocopies without any check, credit can be taken more than once on the basis of the same invoices. In this case, though the appellants pleaded that original copy of the invoice was available and since on the basis of one original copy, several units of the appellant’s company have taken proportionate amount of credit and for this reason, the appellant’s unit has only the photocopy on its record, from the records it is seen that at no stage the original copy of the invoice was produced. In any case, when during the period of dispute, the facility of distribution of Service tax Cenvat credit by the head office by issuing invoices after registration as Input Service Distributor was available, there is no explanation as to why that facility has not been availed. In view of this, Cenvat credit on the basis of photocopies has been correctly disallowed - against assessee.
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