TMI Blog2017 (9) TMI 1478X X X X Extracts X X X X X X X X Extracts X X X X ..... that even the appellant has taken the credit before issuance of the ISD invoice which was not utilized by them. On the other hand, it is apparent on the face of the records that the credit was utilized after receipt of the ISD invoice - demand set aside - appeal allowed - decided in favor of appellant. - Ex/756/2010 - FO/A/76031/2017 - Dated:- 21-3-2017 - Shri P. K. Choudhary, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit on input service which was not distubuted by their Head Office, and the credit was not available for the month, for which it was utilized. The Ld. Counsel appearing on behalf of the appellant drew the attention of the Bench to the details of the actual utilization of the input credit as under :- Invoice as per SL. No. in SCN. Credit for period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay, 2005 12.08.2005 May, 2005 -Do- 13. April, 2005 26.07.2005 April, 2005 -Do- 14. March, 05 15.05.2005 March, 05 -Do- 15. Act 04-Feb 05 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
