Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 886 - AT - Central ExciseCENVAT Credit - extended period of limitation - it was alleged that the invoices although in the name of the appellant, but, delivery of the goods mentioned in the invoices has been done to Bansal Processing House - it was alleged that the appellant is not maintaining proper record of receipt of services on which they have taken Cenvat credit. Held that:- The appellant has received the goods in their factory, therefore, merely mentioning on the invoices “Delivery: Bansal Processing House” does not mean that the goods has been delivered to Bansal Processing House. In these circumstances, Cenvat credit cannot be denied to the appellant - credit allowed. CENVAT Credit - Rule 9 (6) of the Cenvat Credit Rules, 2004 - denial on the ground that the appellant is not maintaining proper record for availing of Cenvat credit - Held that:- It is a fact on record that in Cenvat Credit Account, the appellant has taken Cenvat credit on the strength of the invoices and there is no prescribed manner how to accounts records are to be maintained by the assessee - the appellant had established that they have taken Cenvat credit on the strength of invoices in their Cenvat credit account, the same is sufficient evidencing that the appellant is maintaining proper accounts for availing of Cenvat credit - credit allowed. Appeal allowed - decided in favor of appellant.
|