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2018 (1) TMI 154 - CESTAT ALLAHABADCENVAT credit - credit availed on the basis of photocopies which are not having full details - Held that: - the fact of payment of service tax by the service provider stands verified by the Jurisdictional Central Excise Authorities and as such denial of the same on the technical ground that it was only the photocopy invoices which was produced, cannot be appreciated - matter remanded to Original Adjudicating Authority for verification of the subsequent details filed and produced by the assessee with the invoices issued by M/s Global Weighing Technologies. Clandestine removal - loss of sugar - Held that: - Inasmuch as in the present case the Revenue has not produced any evidence that the said processing loss was not actual and the appellant had removed such sugar from their factory without payment of duty - I uphold the said confirmation of demand - forthe plea of limitation, which has not been adverted to, the appeal is partly allowed and partly remanded in the above manner. Appeal allowed in part and part matter on remand.
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