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TMI Blog2018 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... are that the respondents are the manufacturers of footwear and are availing the facility of cenvat credit of duty paid on inputs and service tax paid on input services. Bata India Ltd, the respondents herein are having their corporate office at Gurgaon and has centralised registration for distributing the input service credit. 2. The allegation of the department is that M/s. BVIHR indulged in eva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s.BVIHR having issued fraudulent invoices and the credit availed by the respondent on such invoices distributed by M/s.Bata, Gurgaon is not eligible for credit. That therefore penalty imposed is just and proper. 4. On behalf of the respondent, Ld. Counsel Shri B Sivaraman prayed for adjournment. 5. The Ld. Counsel adverted to para 7 of the impugned order and submitted that the department has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent had availed credit on the invoices distributed by their Head Office, M/s.Bata, Gurgaon. The relevant discussion in para 7 of the impugned order is reproduced as under :- "At the outset, I would like to analyse whether or not the availment of cenvat credit by Appellant based on invoices issued by ISD, M/s.Bata Gurgaon, is admissible before proceeding on the issue of imposition of penalty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions. In view of the fact that the invoices issued by ISD, M/s.BATA, Gurgaon, was not established as fraudulent and since availment of cenvat credit by Appellant was in contravention of Rule 9 of the CCR, 2004 has not been established, the claim of Appellant that they availed cenvat credit on proper documents under the CCR, 2004 merits consideration". 7. In para 10 the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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