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M/s Technocraft Industries (I) Ltd. Versus CCE, Thane I

2018 (2) TMI 793 - CESTAT MUMBAI

CENVAT credit - denial on the ground that the CENVAT documents have discrepancy and some information is not appearing on the bills/challan - Held that: - only due to reason some information not appearing in the invoices/challan CENVAT credit cannot b .....

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eration the above aspects without going into the small discrepancies pointed out in the show-cause notice and adjudication order in the cenvatable documents - appeal allowed by way of remand. - E/907/2012-SM[BR] - A/91617/2017 - Dated:- 22-12-2017 - .....

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n the name of registered premises of the appellant. (ii) No Service Tax payment details forth coming on record in respect of transport services. (iii) CENVAT credit document is a cash memo and not a bill for service provision. (iv) Service Tax partic .....

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of the appellant submits that the CENVAT credit was denied only on the basis of minor discrepancy in the CENVAT document. However the receipt and use of service on which Service Tax was paid is not under dispute. Therefore the important conditions re .....

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iling monthly ER-I return, therefore there is no suppression of fact. She placed reliance on the following judgment:- (i) DNH Spinners - 2009 (244) ELT 65 (Tri) (ii) Modern Petrofils - 2010 (20) STR 627 (Tri) (iii) Eveready Industries India - 2007 (2 .....

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Technologies - 2011 (23) STR 661 (Tri.-Mum) (ix) Proctor & Gamble - 2010 (258) ELT 268 (Tri) (x) Vodafone Cellular - 2016 (42) STR 1048 (Tri) (xi) Allspheres Entertainment - 2016 (41) STR 104 (Tri-Del) (xii) Toll (I) Logistics - 2016 (41) STR 80 .....

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edit was denied on various cenvatable documents on the ground that the CENVAT documents have discrepancy and some information is not appearing on the bills/challan. I am of the view that only due to reason some information not appearing in the invoic .....

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