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2018 (9) TMI 166 - AT - Central ExciseCENVAT Credit - duty paying invoices - it was alleged that appellant have wrongly availed Cenvat Credit on the strength of invoice/bills bearing hand written Serial No. issued by service providers - Held that:- The service tax has been paid by the service providers has not been challenged. The fact that the invoices were issued by the Service Providers has also not been challenged. In that prospect, the allegation is merely technical in so far as the Serial numbers instead of printed, were hand-written. Tribunal in the case of Dhanvridhi Commercial Pvt. Ltd. [2013 (3) TMI 161 - CESTAT KOLKATA] held that there is no such requirement of printing of Serial numbers. Appeal allowed - decided in favor of appellant.
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