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2019 (4) TMI 933 - PUNJAB AND HARYANA HIGH COURTCENVAT Credit - duty paying documents - credit denied on the ground that credit availed on the basis of photocopy of the receipt issued by Indian Airlines in the name of M/s Aanex Services, New Delhi and that the receipt does not show all the details - Held that:- No illegality or perversity could be pointed out by the learned counsel for the appellant in the concurrent findings of fact recorded by the authorities below warranting interference by this Court. No satisfactory explanation has been furnished by the learned counsel for the appellant for not producing the original invoices instead of photocopies which were produced. Referring to the judgment in Shivam Electrical Industries's case [2018 (2) TMI 816 - JAMMU AND KASHMIR HIGH COURT] relied upon by the learned counsel for the appellant, suffice it to notice that the said pronouncement being based on its own facts does not advance the case of the appellant. Appeal dismissed - decided against appellant.
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