TMI Blog2018 (5) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of CCR. Since the appellant has produced all the documents justifying the availment of the CENVAT credit of ₹ 5,624/-, the denial of credit is not justified - appeal allowed - decided in favor of appellant. - ST/20247/2018-SM - Final Order No. 20536 / 2018 - Dated:- 9-4-2018 - Mr. S.S. Garg, Judicial Member Shri S. Loknath, CA - For the Appellant Shri Pakshirajan, Asst. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reversal of ₹ 1,02,037/- under Rule 14 of CENVAT Credit Rules, 2004 (CCR) read with Section 11A(5) of Central Excise Act, 1944 (CEA) being the credit irregularly availed. The appellant furnished the copies of the invoices to prove that they were raised on the name of their company. After considering the reply of the assessee, the original authority disallowed credit to the tune of ₹ 37 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or service tax payment of ₹ 5,624/-. He further submitted that the Commissioner(Appeals) has only seen the receipt and not the documents annexed with the receipt and has wrongly come to the conclusion that receipt is not the proper document for claiming the CENVAT credit. The consultant for the appellant admitted that they could not produce any document in respect of ₹ 19/- which was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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