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2023 (1) TMI 1043 - AT - Central ExciseCenvat Credit - Duty paying documents - Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - HELD THAT:- The appellant has led sufficient evidence with regard to the cenvat credit under dispute, that they have received the certified copy of RR in question given by the Railways and on the body of the RR, amount of service tax and cess is duly reflected. Further, it is found that the period under dispute is before August, 2014 when the Government issued notification to take care of the difficulty faced by the assessee, in view of the fact that Railways are issuing only a single copy of RR, which was deposited with the Railway at the time of delivery of the goods. Thus, during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. The benefit of cenvat credit under dispute is allowed - appeal allowed.
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