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2016 (6) TMI 281 - CESTAT NEW DELHI

2016 (6) TMI 281 - CESTAT NEW DELHI - 2016 (44) S.T.R. 613 (Tri. - Del.) - Eligibility of Cenvat credit - duty paying document - Services of commercial training and coaching - invoices found to be not eligible documents for availing credit - Held that:- it is found that the sample verification of the copies of invoices issued by the manufacturer and the re-sellers indicates the clear link between the duty paid goods supplied by the manufacturer and received by the appellant. Therefore, no justif .....

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Department and are availing credit on inputs used in relation to providing taxable service. The issue involved in the present appeal is eligibility of the appellants for cenvat credit on paper. The Original Authority on conclusion of the proceedings denied the credit on the ground that the invoices on the basis of which credit has been taken by the appellant were issued by M/s.Sudarshan Enterprises, Kota and M/s.Coral Casual Wears Pvt. Ltd., Kota, neither of them were manufacturer of paper or fi .....

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ack basis. He further submitted that the invoices issued by the manufacturer, apart from showing two sellers as consignees, also carried the name of the appellants. Further, VAT invoices issued by these two sellers of dutiable items clearly mentioned the linking invoice no. of the manufacturer. He also submitted that there is no dispute about their usage of duty paid papers in the course of rendering taxable service. The present denial of credit is only on the technical ground that the inputs we .....

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