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2016 (2) TMI 679 - CESTAT AHMEDABAD

2016 (2) TMI 679 - CESTAT AHMEDABAD - 2016 (43) S.T.R. 220 (Tri. - Ahmd.) - CENVAT Credit on the basis of invoices which were not in their name - Held that:- As find from the records that the Appellant had taken a definite stand that they have taken credit on the basis of the invoices issued by the ISD. The Appellant also submitted the ISD invoices before the Tribunal in respect of the demand in question. It is seen that both the authorities below had not examined this issue. It is well settled .....

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re is a factual dispute and it is required to be examined by the Adjudicating authority. - In view of the above discussion, the impugned order is set aside. The Adjudicating authority is directed to examine as to whether the Appellant availed the credit on the basis of the ISD invoice and thereafter the matter should be decided in accordance with law. - Appeal No. E/10995/2013-SM - Final Order No. A/10005/2016-WZB - Dated:- 1-1-2016 - P. K. Das, Member (J) For the Appellant : Shri D Arvind, .....

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nvoices, which were not in their name. The Commissioner (Appeals) upheld the Adjudication order. 2. The learned Counsel on behalf of the Appellant submits that their head-office is registered as Input Service Distributor. They have availed credit on the basis of the invoice issued by ISD. He drew the attention of the Bench to the relevant portion of the Adjudication order to the extent that the both the authorities below proceeded that they have taken credit on the basis of invoices, which are n .....

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