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2018 (12) TMI 728 - AT - Service TaxCENVAT Credit - duty paying documents - invalid documents - Held that:- The assessee has brought on record the supporting invoices issued by M/s TATA MOTORS (which is duly registered with Central Excise) and has issued regular excise invoices evidencing payment of Central Excise duty on those CHASSIS NUMBER AND ENGINE NUMBERS of the TIPPERS. Though the Ld. Comm. (A) accepted the fact that under proviso to sub rule (2) of the rule 9 of CCR, 2004 there is an inbuilt provision of leniency which provides that even if the document does not contain all the particulars, but contains the details of duty or service tax as accounted for in the books and accounts, then the Dy/ Asst. Commissioner may allow the Cenvat Credit. Hon’ble Supreme Court, Hon’ble High Courts and the Tribunal have consistently held that when it has been established beyond doubt that the duty stood paid on the goods and the goods were received by the assessee, denial of credit on the procedural irregularity would not be justified. Credit allowed - appeal allowed - decided in favor of appellant.
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