Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 152 - AT - Central ExciseCENVAT credit - duty paying invoices - Department had observed that the appellant had availed CENVAT credit on BOEs not addressed to their registered premises and on photocopies of Bills of Entry which were also not addressed to their registered premises - HELD THAT:- The denial of CENVAT credit on account of wrong address of the recipient in the invoice/Bill of Entry cannot be a ground to deny credit in view of various decisions relied upon by the appellant - the ratio of the decision relied upon i.e., NOVOZYMES SOUTH ASIA PVT. LTD. VERSUS COMMISSIONER OF C. EX., BANGALORE, Final Order No. 27076/2013 [2013 (12) TMI 1474 - CESTAT BANGALORE] and ITW INDIA LTD. VERSUS COMMR. OF C. EX., CUSTOMS & SERVICE TAX, HYDERABAD-I [2013 (12) TMI 1618 - CESTAT BANGALORE] is that when there is no dispute on the receipt of input service and its utilization, credit cannot be denied merely on the basis of wrong address of the appellant in the invoice/Bill of Entry - credit allowed. Denial of CENVAT credit on the basis of attested copies of Bill of Entry - HELD THAT:- It is found that credit has wrongly been denied on the ground that photocopies is not a proper document for claiming the CENVAT credit under Rule 9(1)(b) of CCR - reliance can be placed in the case of M/S BALKRISHNA INDUSTRIES LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I [2016 (1) TMI 383 - CESTAT NEW DELHI] - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant.
|