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2013 (12) TMI 742 - AT - Service TaxDenying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - Penalty under rule 15(1) and 15(2) of CCR 2004 - Held that:- assessee has not complied with provisions of CCR 2004 read with Central Excise Rules, 2002 strictly. However, existence of original invoice and its genuineness is not disputed by Revenue. In fact, such documents were produced before lower authorities. Therefore, the duty involved has been paid and there is no dispute that the equipment in question has been used at the sites where credits were taken. In such circumstances, considering the commercial practice which was necessary for efficient procuring the equipment in question, this procedural lapse cannot be considered as a reason to deny Cenvat credit involved - Decided in favour of assessee.
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