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M/s. Allen Career Institute Versus CCE & ST, Jaipur

2016 (6) TMI 281 - CESTAT NEW DELHI

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 issu .....

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d order is set aside. - Decided in favour of appellant - Appeal No. ST/53408/2015-ST(SM) - Final Order No. 51923/2016 - Dated:- 1-6-2016 - Shri B. Ravichandran, Member (Technical) For the Appellant : Shri Sanjiv Agarwal, C.A. For the Respondent : M .....

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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 cre .....

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cturer. The invoices were found to be not eligible documents for availing credit. On appeal, the Commissioner (Appeals) confirmed the original order. Aggrieved by this, the appellant filed this appeal. 2. Ld. Consultant appearing on behalf of the app .....

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r, 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 .....

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ecision of the Tribunal in the case of Craft Corner Paper Mills Ltd. Vs. CCE, Daman (2013) 29 Taxmann.com 71 (Ahmedabad CESTAT). The Tribunal held that once the services were received and utilized in relation to manufacture of final products, the cre .....

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is of endorsed invoices issued by the intermediary purchaser on the goods on which the manufacturer has paid the duty. 3. Ld. AR submitted that in terms of Rule 9 of Cenvat Credit Rules, the documents on the basis of which the credit can be taken, ha .....

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facts of the case are that the appellants provided taxable services and in connection with such services, they have used inputs (paper). The inputs were supplied by the local re-sellers. It is noticed that the invoice issued by the manufacturer indi .....

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