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2019 (3) TMI 1183 - AT - Service TaxCENVAT Credit - dumpers and tippers - Held that:- Tribunal in the case of Ganta Ramanaiah Naidu [2009 (9) TMI 261 - CESTAT, BANGALORE] has held that CENVAT Credit cannot be availed as these vehicles are registered with the authorities i.e. under Motor Vehicle Act and the rules made there under - decided against appellant. Time limitation - Held that:- The appellant in this case could have entertained bonafide belief that they are eligible for CENVAT Credit on the dumpers and tippers - also there is nothing in the record to indicate that there was suppression, misstatement of fact with intent to evade tax - the entire demand on this point needs to be set aside as blatently hit by limitation. CENVAT Credit - invoices raised by the importers do not contain the details of the CVD paid - Held that:- When the documents clearly indicate the receipt of capital goods, use of them within the mining area for rendering taxable output services, the denial of CENVAT Credit to the appellant on hyper technical ground as to the importer’s invoices do not indicate the CVD amount which has been passed on, seems to be incorrect more so when co-relation of the documents is possible - credit cannot be denied on this ground. CENVAT Credit - input services rendered by ASIP Pvt Ltd. - Held that:- It is seen from the ledger account that the appellant has been making payment to said service provider on account and as per running bill raised by the service provider along with tax. On the face of such clear cut documentary evidence, the adjudicating authority was in error by not accepting the same, to that extent, the adjudicating authority’s orders is not sustainable. Appeal allowed in part.
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