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2018 (4) TMI 154 - CESTAT BANGALORECENVAT credit - duty paying documents - denial on the ground that the courier bill of entry is not included as a prescribed documents - Held that: - credit has rightly been taken on courier bill of entry - reliance placed in the case of Precision Electronics Ltd. Versus Commissioner of Central Excise, Noida [2015 (7) TMI 1228 - CESTAT NEW DELHI], where it was held that Since, the Courier Bill of Entry has been issued by the courier agency in favour of various parties/consignees, there was no scope for issuing the original invoice in favour of each and every party - credit allowed - appeal allowed - decided in favor of appellant.
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