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2017 (12) TMI 82 - AT - Central ExciseCENVAT credit - transportation of inputs by Railways - duty paying documents - denial of credit on the ground that the appellants produced photo copies of monthly consolidated certificate/RR/money receipt issued by the Railways - Held that: - Admittedly, the documents which the appellant produced are prescribed as one of the eligible documents by Notification No.26/2014-CE(NT) - the admitted position is that the appellant availed taxable service for transporting inputs by Railways and did suffer service tax. The provisions of Rule 9 is basically to ensure that no assessee availed the credit which is not due to them - In the present case, the denial of credit on the ground that the documents produced were officially prescribed by the rule only from a particular date is not justifiable. The original authority directed to examine supporting documents which the appellant claim are duly authenticated by the service provider (Indian Railways) and to examine the eligibility of the appellant for such credit - appeal allowed by way of remand.
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