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2016 (7) TMI 156 - AT - Service TaxCenvat Credit - original duty payment document / invoices were lost / destroyed in the fire - department contended that respondent were not having original input invoices to be produced for verification and the Cenvat credit was availed in respect of non existing invoices - Held that:- even though invoices have been destroyed in fire but if invoices have been recorded in the ledger and books of accounts of the respondent the Cenvat credit can not be denied. Respondent could not have recorded the invoice in the ledger unless physical invoices were available. It is not only the invoice or ledger entry but the respondent might have paid invoice value to the service provider which can also be verified from the books of account. Since this verification have not been conducted by the lower authority matter needs to be remanded to the original authority. Extended period of limitation - Held that:- Even intimation of fire incidence is of no help to the respondent as from the intimation itself it cannot be said whether the invoices were existing or not therefore if it is proved that invoices were received by the respondent, longer period of demand is correctly invokable. As per my above discussion, I set aside the impugned order and remand the matter to the original adjudicating authority to pass a denovo adjudication order after verification of books of accounts, ledger and payment particulars towards such invoices. - Decided partly in favor of revenue.
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