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2016 (6) TMI 669 - AT - Central ExciseCENVAT credit denied - input service invoices were tampered by affixing their rubber stamp on the same - Held that:- The consignee address was initially mentioned as the head office of the Appellant but later corrected by the consignor, by mentioning the factory address of the consignee, with due endorsement by affixing the rubber stamp of the consignor. Assuming that the rubber stamp was affixed after providing the service infirmity in the said invoices by which itself could be made the appellant as ineligible to CENVAT Credit, provided the input services were received and utilized in or in relation to the manufacture of the finished goods in the factory premises Revenue claims that the appellant could not establish receipt and utilization of the input services in their factory whereas the claim of the appellant is categorical in this regard. Ld.Consultant Shri B.N.Chattopadhyay for the appellant vehemently argued that they are in possession with all the relevant evidences by which they could establish that the input services mentioned in the respective invoices were received and utilized in or in relation to the manufacture of the final product. To ascertain the said fact, in my opinion, the matter needs to be remanded to the adjudicating authority only for the limited purpose to ascertain whether the input services were received and utilized in or in relation to the manufacture of the final product
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