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2015 (10) TMI 883 - AT - Central ExciseRectification of mistake - CENVAT Credit - Held that:- As regards the CENVAT credit availed on the basis of certificates of service providers, the ld. Counsel has shown us letter dt. 13.11.2009 submitted in reply to the show cause notice dt. 19.10.2007. It clearly indicates that the letters obtained from the service providers were submitted under the said letter dt. 13.01.2009. Further, this letter is shown received by Shri S.N.Bhagwat, Inspector of Central Excise (Adjudication), Thane-I, Commissionerate. Therefore, it appears that the Commissioner has filed this ROM without caring to see his own records. Reasons such as date of issue of certificate not being mentioned cannot be a reason to deny the substantial benefit. It was for the authorities to verify whether the services were received and actually utilized. - Certificates having been produced earlier, there is no ground to deny the CENVAT credit which was sought to be availed on the basis of these certificates. - Rectification denied.
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