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2018 (11) TMI 153 - AT - Central ExciseCENVAT Credit - duty paying invoices - appellant have availed Cenvat credit of service tax paid on railway freights on the basis of photocopies of railway receipt and a certificate of payment of service tax issued by the railway authorities - Rule 9 of Cenvat Credit Rules, 2004 - Held that:- The legislative has recognised the validity of the certificates which are being issued by the Railway Authorities certifying the payment of service tax by the appellants. Thus, there has been no contravention of Rule 9 of Cenvat Credit Rules and the appellants have rightly availed the Cenvat credit of the service tax paid by them on the freight amount paid to the Railway Authorities. The substantial benefit cannot be denied to the appellant only because certain procedural requirements as prescribed by the rules have not been followed in toto - all the particulars of service tax paid by the appellants for available and same has been certified by the concerned Railway Authorities, therefore, it will be travesty of the judgment if the Cenvat credit is denied to them only on such a flimsy ground. Credit allowed - appeal allowed - decided in favor of appellant.
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