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2017 (4) TMI 688 - AT - Central ExciseCENVAT credit - duty paying invoices - demand of ₹ 30,060/- on the ground that original invoices have been misplaced - Held that: - the Commissioner (Appeals)'s direction to disallow the credit for which only photo copies are available and there are no original invoices cannot be faulted. If photo copies as an alternative are accepted for allowing cenvat credit, it enhances the chances of fraud and mis-use of facility - credit rightly denied. Demand of ₹ 1,19,844/- on the ground that the activities in Delhi office related to business - Held that: - During the material period, the Delhi office was not registered as input service distributer and it has rightly been observed by Commissioner (Appeals) that the proper procedure for availment of the credit of such invoices was for the Delhi office to have got themselves registered as input service distributer - credit rightly denied. Penalty in respect of seized goods - Held that: - The Commissioner (Appeals) has rightly upheld imposition of penalty only after 27.02.2010 when the law was amended to impose penalty for wrong availment of credit of Service Tax by suppression of facts with an intent to evade Central Excise duty. Hence there is no infirmity in the order of Commissioner (Appeals). Extended period of limitation - penalty - Held that: - there was clearly suppression with an intent to service tax. Hence penalty as well as extended period have been rightly applied. Appeal dismissed - decided against appellant.
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