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2020 (3) TMI 1052 - AT - Central ExciseCENVAT Credit - duty paying invoices - rejection for the reason that invoices of input service bear handwritten serial number - HELD THAT:- In the appellant’s own earlier case a show cause notice F.no. V(CH.70) 3-31/DEM/10- 11 dated 30/05/2011 was issued on the same issue that whether the appellant is entitled for Cenvat Credit on the invoice issued by the service provider which bears handwritten serial number. That case was travelled up to this Tribunal in appeal no. E/11069/2015. This Tribunal in KRUPA TRADING COMPANY VERSUS C.C.E & S.T. -VALSAD [2020 (2) TMI 293 - CESTAT AHMEDABAD] decided the matter in appellant’s favour. The reason for denial of the Cenvat Credit in the above decision of the Tribunal and in the present case is absolutely identical. Appeal allowed - decided in favor of appellant.
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