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CANVAT credit

Allied Laws - Started By: - Sanjay Vasava - Dated:- 15-9-2016 Last Replied Date:- 12-10-2016 - Dear Sir,If duplicate transporter copy missed, can we availed ?Please advice in detail.Thanks & Regards,Sanjay Vasava - Reply By SHIVKUMAR SHARMA - The Reply = Shri Sanjay Yes,Please refer Rule 9 of Cenvat Credit rules 2004. - Reply By KASTURI SETHI - The Reply = Credit is allowed. Where it is written that only duplicate copy is required for Cenvat Credit ? - Reply By Sanjay Vasava - The Reply = De .....

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stion raised on availment of CENVAT credit on Duplicate copy of the Invoice, it has been confirmed by the Hon ble Chief Commissioner that after perusing the relevant provisions of CENVAT credit Rules, 2004 and Central Excise Rules, 2002 in this regard, there is no change in legal position and it is mandatory to avail the CENVAT credit only on Duplicate copy of the Invoice. Our view: In our view, there is nowhere mention in the CENVAT credit Rules, 2004 read with Central Excise Rules, 2002 that C .....

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TRANSPORTER; (iii) the triplicate copy being marked as TRIPLICATE FOR ASSESSEE. As per rule 9 (1) of Cenvat Credit Rules, 2004- The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a) an invoice issued by- (i) a manufacturer or a service provider for clearance of - (I) inputs or capital goods from his factory or depot or from the premises of the consignm .....

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f the provisions of Central Excise Rules, 2002; or (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises from where the goods are sold by, or on behalf of, the said manufacturer or importer, in case additional amount of excise duties or additional duty leviable under .....

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is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act; or (bb) a supplementary invoice, bill or challan issued by a provider of output service, in terms of the provisions of Service Tax Rules, 1994 except where the additional amount of tax became recoverable from the provider of service on account of non-levy or non-payment or short-levy or shor .....

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in-charge of the customs airport,] or (e) a challan evidencing payment of service tax, by the service recipient as the person liable to pay service tax; or (f) an invoice, a bill or challan issued by a provider of input service on or after the 10th day of, September, 2004; or (fa) a Service Tax Certificate for Transportation of goods by Rail (herein after referred to as STTG Certificate) issued by the Indian Railways, along with the photocopies of the railway receipts mentioned in the STTG certi .....

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= Sir, I agree with the experts view. The provision states that credit should be availed based on invoice raised by the supplier. The type of invoice for availing credit is not mentioned. However as opined by Sri Mariappan Sir , during audit the authority if point the issue then he need to be satisfied with the facts. Thanks. - Reply By YAGAY AND SUN - The Reply = There are judgments on either side on availment of CENVAT credit on Xerox/photocopy of the Invoice/Bill/Bill of Entry/challan etc. So .....

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