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2015 (5) TMI 980 - CESTAT BANGALORE

2015 (5) TMI 980 - CESTAT BANGALORE - 2016 (41) S.T.R. 864 (Tri. - Bang.) - 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 examination of the entire bunch of photocopies of IWBs. They are not aggrieved or doubting the availability of all the certificates issued by CCI covering the entire transactio .....

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) For the Appellant : Mr M A Narayana, Adv For the Respondent : Mr N Jagdish, 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 present appeal relates to availability of Cenvat credit of service tax paid by Container Corporation of India in respect of the Cargo Handling Services provided by them to th .....

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entertaining a view that such availment is not correct inasmuch as the respondent 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 photocopies of the samples of IWB along with the complete certificates issued by CCI. The appellate authority accepted that such certificates are proper documents for availment of .....

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