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2015 (2) TMI 1288 - AT - Service TaxCENVAT Credit - duty paying documents - Revenue entertained a view that the documents on the basis of which the respondent has taken the credit were not proper documents and the invoices issued by RCL, on the basis of which the respondent has taken the credit, were not covering the consignments in question - Held that:- As observed by Commissioner (Appeals), there is no doubt that the respondents have received the goods directly from Chennai and have used the same in the manufacture of their final product. As such, the procedural and technical objections raised by the Revenue cannot be appreciated - appeal dismissed - decided against Revenue.
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