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2018 (8) TMI 1170

CENVAT Credit - duty paying documents - the Bill of Entry did not bear endorsement of proper office of Customs - Rule 9 of the Cenvat Credit Rules, 2004 - Held that:- Under the Cenvat Credit Rules, 2004, there is no such requirement of endorsement on .....

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kkarwar, Member (Technical) For The Appellant : Shri Ajay Aggarwal, Advocate For The Respondent : Shri Mohd. Altaf, Assistant Commissioner (AR) ORDER Per: Anil Choudhary The present Miscellaneous Application filed by the Revenue for Early Hearing. We .....

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r endorsement of proper office of Customs, whether the same are valid documents for taking Cenvat credit under Rule 9 of the Cenvat Credit Rules, 2004, so as to entitle the appellant to avail the Cenvat credit. 3. The appellant-assessee took Cenvat c .....

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apital goods and receipt of same by the appellant and used also for its own business purposes. 5. Heard the parties. 6. Learned counsel for the appellant-assessee has argued that the requirement of Rule 9(2) were fully satisfied in the case of appell .....

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service tax registration number of the person issuing the invoice, as the case may be] name and address of the factory of warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central E .....

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ghtly taken Cenvat credit on the basis of endorsement on Bill of Entry in absence of endorsement by the proper office of Customs. Accordingly, appeal by appellant-assessee is allowed. Miscellaneous Application for Early Hearing also disposed of. (Dic .....

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