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TMI Blog2019 (1) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit of input services wrongly on the basis of invoice/bills not in the name of M/s. L & T, Jaipur. Rather those were in the name of M/s. L & T, Delhi. Therefore, vide show cause notice No. 2436 dated 12.10.2010, the Department demanded the irregularly availed and utilised cenvat credit amounting to Rs. 46,40,390/- for the aforesaid period along with the interest at the appropriate rate and the proportionate penalties. Demand was confirmed by the order of Jt. Commissioner No. 05 of dated 11.01.2012. Being aggrieved, the appeal was preferred before Commissioner (Appeals) who vide order No. 461 dated 11.11.2016 allowed the appeal by way of remand to the original adjudicating authority directing the appellant to submit all the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices may also be directed to be considered by the Commissioner (Appeals). Appeal is prayed to be allowed by way of remand. 5. While rebutting these arguments, the order under challenge has been justified submitting that the Commissioner (Appeals) has already considered the documents in the form of invoices as were submitted by the appellant before him and it is after verifying 22 original invoices that the cenvat credit of Rs. 9,92,754/- has been allowed. It is submitted that photocopies of the documents cannot be looked into as per the statute. Otherwise also were never provided. Appeal is prayed to be dismissed. 6. After hearing both the parties, it is observed that there is no dispute regarding the receipt of duty paid inputs cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction was genuine and tax has been paid to the State. It is very much apparent from the show cause notice itself that Department is not aggrieved of the transaction being ingenuine or tax to have not been paid. Otherwise also the Indian Evidence Act permits the admissibility of the photocopies by way of being tendered as the secondary evidence. In the given circumstances and in view of entire above discussion, I opine that emphasis of original copies of invoice is highly insufficient to deny the benefit as that of the cenvat credit to the assessee. Further, the given facts and circumstances are also sufficient to hold that no mala fide can be attributed to the appellant. 8. In view of entire above discussion, since the verification and re- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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