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2018 (6) TMI 875 - AT - Central ExciseService Tax Credit - denial on the ground that same has been availed on the basis of photo copy of the invoices and the appellant has failed to produce the original copies - Held that:- The credit of service tax paid on various services tax is available to the assessee subject to the conditions that the said services are duty paid services and stand utilized in the manufacture of their final product - The availment of the credit on the basis of original invoices is only a procedural requirement and irregularity in respect of that would not result in denial of substantial right, if otherwise available - appeal allowed - decided in favor of appellant.
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