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2018 (7) TMI 848

CENVAT Credit - duty paying documents - denial of credit on the ground that the documents against which they have taken the cenvat credit is not proper document in terms of Rule 9 of the CCR 2004 - Held that:- The dealer has charged transportation ch .....

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ellant is entitled to avail the cenvat credit. Therefore, the appellant has correctly availed the cenvat credit on transportation charges on the amount paid by the dealer shown in the invoice issued by the dealer. - Appeal allowed - decided in fa .....

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nt in terms of Rule 9 of the Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellants are manufacturer of excisable goods and availing the cenvat credit on inputs and, inputs service, on receipt thereof. The goods were transported .....

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he appellant was required to pay Service Tax which he also failed to do so. In the circumstances, the cenvat credit on service tax paid is not available to the appellant. 3. In these facts and circumstances, proceedings were initiated against the app .....

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n this case, dealer has raised the sample invoice as extracted below: 8. On perusal of invoice, I find that the dealer has charged transportation charges from the appellant on which service tax have been paid. In terms of Rule 3 of Cenvat Credit Rule .....

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th of the invoices issued by the dealer, appellant is entitled to avail the cenvat credit. Therefore, the appellant has correctly availed the cenvat credit on transportation charges on the amount paid by the dealer shown in the invoice issued by the .....

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