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2018 (9) TMI 1597 - AT - Service TaxCENVAT Credit - capita goods removed from outside the premises - removal from Stores to 290 exchanges - Rule 14 of the CCR 2004 read with proviso to Section 73 (1) of the Finance Act, 1994 - Held that:- The issue stands squarely covered by the decision in the appellant’s own case, in the case of BSNL Vs CCE Jaipur [2017 (5) TMI 896 - CESTAT NEW DELHI], where it was held that In the absence of any allegation of diversion of capital goods for other than intended purpose or their clearance to third party, the Revenue is not justified in denying credit on such capital goods which are admittedly installed and utilized for providing taxable output service - Demand do not sustain. CENVAT Credit - duty paying documents - Rule 9 of CCR - reason for rejection is that post offices are not registered with the department and such Statements / bills / invoices raised by them do not become a valid document prescribed under Rule 9 - Held that:- Appellant has adduced proof of the Registration Certification No. TMPAS5321NST001 issued to the Senior Post Master, Head Post office, Trichy, copy of which has also been filed in pages 46-47 of the paper book. This being so, just because the registration certificate has not been mentioned in the TRC document issued by the Post Master, this by itself should not be a reason for denial of input service credit, especially when considering that all the other particulars required as per Rule 9 ibid have been indicated in all such documents - credit allowed. Appeal allowed - decided in favor of appellant.
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