TMI Blog2015 (2) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants and duty has not been paid by the appellant. Therefore, reliance on the decision of Hon'ble High Court of Punjab and Haryana in the cases of Stelko Strips Ltd.(2010 (3) TMI 68 - PUNJAB & HARYANA HIGH COURT) and Ralson India Ltd. (2005 (12) TMI 37 - HIGH COURT OF PUNJAB & HARYANA (CHANDIGARH)), the appellant is entitled to take Cenvat credit on the strength of original triplicate copy o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri Hemant Bajaj, Advocate For the Respondent : Shri A K Dhawan, AR JUDEGMENT Per Ashok Jindal : Cenvat credit on capital goods and rent a cab service is sought to be denied by way of impugned order. 2. The facts of the case are that the appellant is manufacturer of cement and procured the capital goods and received rent-a-cab service. During the course of audit, it w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice was missing with them, they reversed the Cenvat credit, but they obtained triplicate copy of invoice from the supplier of capital goods and with due intimation to the department, they took the Cenvat credit and as per Rule 9 of the Cenvat Credit Rules, 2004, they are entitled to take credit on the strength of invoices issued by the supplier. To support this contention, he relied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices as original invoices has not been produced by the appellant, therefore they are not entitled to take Cenvat credit. For availment of Cenvat credit on rent-a-cab service, he submits that invoices are not in the name of appellant. Therefore, appellant is not entitled to take Cenvat credit. 5. Heard the parties. Considered the submissions. 6. In this case, it is not in dispute t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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