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2018 (5) TMI 1224 - AT - Service TaxCENVAT credit - duty paying documents - denial of credit on the ground that receipt is not proper documents to avail credit - Held that: - the Commissioner(Appeals) has denied the CENVAT credit by merely holding that receipt is not a proper document under Rule 9(1) (a) to (g) of CCR. Since the appellant has produced all the documents justifying the availment of the CENVAT credit of ₹ 5,624/-, the denial of credit is not justified - appeal allowed - decided in favor of appellant.
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