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2018 (10) TMI 705

of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities - credit cannot be denied. - Penalties - CENVAT credit - denial on account that appellants have not produced invoices - credit along with interest paid before issuance of SCN - Held that:- The records are not so clear as to the fact of reversal of credit by the appellants - this issue requires to be relooked by the adjudicating authority - Matter on remand. - Appeal allowed in part and part matter on remand. - ST/40213-40214/2018 and ST/40216 to ST/40225/2018 - 42551-42562/2018 - Dated:- 5-10-2018 - Smt. Sulekha Beevi C.S, Judicial Member For the Appellant : Shri S. Ramachandran, Cons. For the Responden .....

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resent appeals. 2.1 On behalf of the appellants, learned consultant Shri S. Ramachandran appeared and argued the matter. He submitted that credit has been disallowed to the tune of ₹ 1,28,473/- alleging that the appellants have not produced the documents. Out of this amount, he submitted that the demand to the tune of ₹ 2,766/- is not pressed by the appellants. For the balance amount of ₹ 1,25,707/-, he submitted that the invoices were produced by the appellants at the time of filing the refund claim. The original invoices were produced at the time of filing refund claim and the refund was sanctioned to the appellants. Thereafter, show-cause notice was issued proposing to disallow the credit. The appellants then produced x .....

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Shri R. Subramaniyan supported the findings in the impugned order. 4. Heard both sides. 5. After perusal of records, it was found that the appellants have availed credit to the tune of ₹ 1,25,707/- on photocopies of invoices. 6. The authority below has disallowed the credit for the reason that the documents are not proper. It is borne out from the records that appellants had originally filed a refund claim, which was sanctioned by the refund sanctioning authorities. It can be safely inferred that appellants have furnished documents for such sanction of refund. Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these p .....

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