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2018 (6) TMI 1302 - AT - Service TaxCENVAT credit - non-registered dealers - whether the assessee can claim CENVAT on the basis of invoices issued by dealers who are not registered at the time of issuing the invoices? - penalty - Held that:- The appellant is not entitled to CENVAT Credit on the basis of invoices issued by the unregistered dealers in view of the restrictions under Rule 9 of the CENVAT Credit Rules. Therefore, the appellant has violated CENVAT Credit Rules, 2004 by availing credit on the basis of an ineligible documents and the same is recoverable from them - By taking credit of ineligible document the appellant have rendered themselves liable to penalty. Abatement of value - N/N. 1/2006/ST - If the assessee is not entitled to the CENVAT Credit whether he can claim the benefit of abatement of value under N/N. 1/2006/ST by virtue of the fact that they have not availed CENVAT Credit? - Held that:- The Learned Commissioner (Appeals) has held that there is no provision in the notification to allow retrospectively of the abatement of value and he cannot modify the provisions of this notification. There is nothing in the appeal in which the appellant has countered this argument and explained how they were eligible for benefit of abatement under N/N. 1/2006/ST retrospectively. Appeal dismissed - decided against appellant.
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