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2019 (1) TMI 375 - AT - Service TaxCENVAT credit - duty paying invoices - photocopy invoices - Rule 9 of Cenvat Credit Rules, 2004 - Held that:- There is no dispute regarding the receipt of duty paid inputs covered under the impugned invoices and their use in the manufacture of finished goods. Nor there is any allegation that the invoices are bogus. Rule 9 of Cenvat Credit Rules, 2004 is relevant for the purpose which mandates the requirement of invoices issued by a manufacturer for clearance of inputs and capital goods from his factory as the prescribed documents for availing cenvat credit - From the perusal of rule 9, it is clear that there is no express mandate for such invoices to only be in original. Since the verification and re-calculation based on the photocopies of invoices as are asserted to be available with the appellant for entitling him the credit of ₹ 1,68,766/- is required. It is opined that the matter be remanded back to the Commissioner (Appeals) for considering the photocopies of the invoices - appeal allowed by way of remand.
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