Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1142 - AT - Central ExciseCENVAT credit - duty paying documents - Held that: - the said CENVAT credit availed on the invoices of M/s Reliance Communications cannot be denied to appellant only on the ground that the said invoices do not indicate the name of the appellant herein - The lower authorities have not denied the fact that the invoices are in the name of head office of the appellant. If that be so, CENVAT credit cannot be denied on the said invoices. As regards the invoices of M/s Inter-Arch Builders, the bill is for differential amount without indicating anything as to the service tax registration number, invoice number, etc. and is without any proper details as to what for the differential amount has been paid. In the absence of any such details, the CENVAT credit of ₹ 48,072/- is correctly denied to the appellant - Same findings are applicable to the other amount on which CENVAT credit of ₹ 14,688/- has been denied - interest upheld - penalty set aside. Appeal disposed off - decided partly in favor of appellant.
|