TMI Blog2018 (11) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... , he had issued supplementary invoice to the appellant - Department having accepted the declaration in terms of VCES and having issued acknowledgement of discharge, cannot seek to recover or deny CENVAT Credit, which would amount to double taxation. The denial of CENVAT Credit by the Revenue is bad and unsustainable - appeal allowed - decided in favor of appellant. - Appeal No.: E/40005/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t filed its explanation contending inter alia that its service provider, namely M/s. Sri. Venkateshwara Engineering Works had provided Manpower Supply Services for the period April, 2012 to March, 2013; that the proposed demand and the Show Cause Notice was time-barred since the issue was pointed out by the audit party on 13th and 14th of January, 2015 whereas, the proposed Show Cause Notice was i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared for the assessee and Shri. K. P. Muralidharan, Ld. AR, appeared for the Revenue. 3. I have heard the rival contentions, perused the documents placed on record and have also gone through the judgements relied on during the course of hearing. 4. From the records, it is clear that it is the service provider who had opted for VCES, 2013 and having opted, he had issued supplementary invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Further, on a perusal of the ER-1 return, I find that the appellant had filed Annexure for the details of CENVAT availed and Annexure for the details of service tax , which included at Sl. Nos. 282, 287 and 288, invoices of its service provider and the Revenue has nowhere suspected or denied the above documents. Also, the contention of the appellant in its reply to the Show Cause Notice th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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