TMI Blog2017 (9) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... t Registration not compulsory - credit allowed. CENVAT credit - credit availed on the basis of photo copies of the invoices - Held that: - Since appellants claim is that they are in a position to produce the original documents on which CENVAT credit was availed, in the interest of the justice, it is fit to remand this issue in respect of availment of CENVAT credit on the photo copy of the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue that during the period in question November, 2008 to August, 2009, appellant availed CENVAT credit which are not eligible to them on the following two grounds. Firstly, the CENVAT credit availed on the input services paid on input service before appellant got registration that the this get was availed the photo copy of the invoices. 4. The appellant contested the matter on merits before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Wireless Solutions Pvt. Ltd., [2012 27) STR 134 (Kar)]. The arguments put forth by the Ld. Departmental Representative that the lower authorities have distinguished the decision of the mPortal India Wireless Solutions Pvt. Ltd., (supra) and stands by the view, as in the case of mPortal India Wireless Solutions Pvt. Ltd., the issue was regarding to refund of service tax paid on var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. As regards the demand raised and confirmed by the lower authorities and the appellant on the question of availment of CENVAT credit on the photo copies of the invoices, it is submitted that appellant is in a position to produce the original documents on which duty was discharged by the service providers, for verification before the lower authorities. Since appellants claim is that they are in a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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