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2015 (11) TMI 451 - AT - Central ExciseRectification of mistake - Cenvat Credit - Duty paying document - input services - sr. no was not pre-printed but hand written on Invoice - Waiver of pre deposit - Mandatory pre deposit - Held that:- adjudicating authority disallowed CENVAT credit and confirmed the demand of ₹ 1.60 Crores alongwith interest and penalty, on the ground that the appellant had availed cenvat credit on the strength of invoices of the service providers, bearing hand written serial numbers. Both sides placed case laws in their favour. After hearing both the sides, the Tribunal followed the decision of the Hon'ble Himachal Pradesh High Court in the case of Chandra Laxmi Tempered Glass Pvt. Limited [2008 (7) TMI 257 - HIMACHAL PRADESH HIGH COURT]. - tribunal followed the decision of the Hon'ble High Court and therefore, the decision of Single Member Bench of the Tribunal was not considered. In view of that, we do not find any reason for rectification or modification of the stay order. - Period for making compliance is extended - Decided partly in favour of assessee.
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