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2015 (9) TMI 821 - CESTAT AHMEDABAD

2015 (9) TMI 821 - CESTAT AHMEDABAD - 2016 (42) S.T.R. 81 (Tri. - Ahmd.) - Denial of CENVAT Credit - input services - C&F Agent Service, Courier Services - credit has been disallowed to the appellant on the ground that cenvatable documents are not showing the registration number of the unit who is providing taxable services to the appellant - Held that:- So far as the admissibility of cenvat credit is concerned, the same is covered by the case law of this Bench in the appellant s own case of Meg .....

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respect to certain documents on which registration number of service provider was not indicated, it is observed that Respondent subsequently produced necessary certificates from the jurisdictional Central Excise authorities showing registration number of the service provider. As per the provisions contained in Rule 9(2) of the Cenvat Credit Rules, if documents does not contain all the particulars but contains details of service tax paid, description of taxable services etc. then the same can be .....

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d Representative For the Respondent : Shri Paritosh Gupta, Advocate ORDER Per : Mr. H.K. Thakur; This appeal has been filed by the Revenue with respect to OIA No. 02/2013/AHD-I/CE/AK/COMMR-A/AHD dated 17.01.2013. 2. Shri T.K. Sikdar (AR) appearing on behalf of the Revenue argued that appellant has taken credit with respect to C&F Agent Service, Courier Services which is not admissible for CENVAT credit under Rule 2(2) of the Cenvat Credit Rules, 2004 as either the services are incurred beyon .....

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y of Courier Service has been held to be admissible in their own case as per following:- (a) Meghmani Organics Limited vs. CCE, Ahmedabad [2012 (26) STR 555 (Tri. Ahmd.)] (b) Meghachem Industries vs. CCE, Ahmedabad [2011 (23) STR 472 (Tri. Ahmd.)] That certain cenvat credit has been disallowed to the Respondent on the ground that Registration number of the service provider has not been mentioned in the invoices. Learned Advocate relied upon the case laws of General Manager, BSNL vs. CCE, Lucknow .....

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