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Commissioner of Central Excise, Customs And Service Tax Visakhapatnam-I Versus Concast Ferro Inc.

2015 (5) TMI 980 - CESTAT BANGALORE

Availability of Cenvat credit - Cargo Handling Services - Commissioner (Appeals) did not examine the entire IWBs and in the absence of the same, it was not possible for him to judge the availability of entire credit - Held that:- only grievance is ex .....

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ner (Appeals). Admittedly M/s. Container Corporation of India would issue the certificates based upon the IWBs, issued by them and as long as such certificates cover the services in question, credit would be available - no justifiable reasons to inte .....

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, AR ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. I have heard Mr. N. Jagdish, AR for the Revenue and M.A. Narayana, advocate for the respondent. 2. The dispute in the .....

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the respondent, the original copy of the said inland weigh bill is given by them to the railways for the release of the cargo and a photocopy is kept by them. Periodically M/s. CCI issues certificates indicating the services provided by them and als .....

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ondent has not been able to produce the original copies of the IWB, initiated proceedings against them resulting in passing of an order by the original adjudicating authority. On an appeal before Commissioner (Appeals), the respondents produced photo .....

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present appeal by the Revenue. 4. The Revenue's only grievance is that Commissioner (Appeals) did not examine the entire IWBs and in the absence of the same, it was not possible for him to judge the availability of entire credit. On the other han .....

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s were there, the credit has to be allowed. Learned advocate explains that photocopies of IWBs were attached only in respect of one certificate issued by CCI, as a sample and to establish that the certificates issued by CCI are proper. In this scenar .....

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