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2014 (12) TMI 587 - CESTAT NEW DELHIDenial of CENVAT Credit - Credit denied to them on the ground that on verification, the premises registered in the name of said registered dealer were found to have been taken on rent by him on the basis of a fake and bogus rent deed - Cancellation of dealership - Held that:- Revenue having granted registration to M/s. Rohit Ispat and the appellant having satisfied themselves about the registration, procured the goods from the said registered dealers. The act of transportation of the goods stand established from the payment of service tax by the appellant on the GTA services so received by them. As such, the provisions of Cenvat Credit Rules stand satisfied. Revenue has also not established any alternative source of procurement of inputs. The appellants having procured the inputs from the registered dealer, having reflected the same in their RG-23A Part-I and having utilized the same in the manufacture of final product, cleared on payment of duty, are entitled to benefit of Cenvat credit of the same. Accordingly, I set aside the impugned order and restore the order of original adjudicating authority. - Decided in favour of assessee.
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