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2018 (7) TMI 848 - AT - Central ExciseCENVAT Credit - duty paying documents - denial of credit on the ground that the documents against which they have taken the cenvat credit is not proper document in terms of Rule 9 of the CCR 2004 - Held that:- The dealer has charged transportation charges from the appellant on which service tax have been paid. In terms of Rule 3 of Cenvat Credit Rules, 2004, the assessee is entitled to avail cenvat credit of duty paid/service tax paid by them. The appellant has not paid service tax directly to the transporters but the dealer has paid, i.e. charge of transportation of Goods purchased. As the dealer has paid transportation charges and service tax and issued invoices to appellant. On the strength of the invoices issued by the dealer, appellant is entitled to avail the cenvat credit. Therefore, the appellant has correctly availed the cenvat credit on transportation charges on the amount paid by the dealer shown in the invoice issued by the dealer. Appeal allowed - decided in favor of appellant.
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