TMI Blog2019 (3) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... ice in Form 8B, when the returns and books reveal the same goods having suffered output tax and remittance of the same is not disputed and are not the order of the Tribunal reversing the orders of the 1st Appellate authority passed without application of mind and mechanically? - Held that:- The question is answered against the asseessee and in favour of the revenue, since, Form-8B is the invoice issued on last sale and it is specified in the form itself that there can be no input tax credit claimed on such purchases. Whether on the facts and in the circumstances of the case and in law, on the impost of tax on capital goods the Tribunal ought to have afforded opportunity to explain and establish from the books the nature of the goods itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nadvertent error of the supplier in issuing invoice in Form 8B, when the returns and books reveal the same goods having suffered output tax and remittance of the same is not disputed and are not the order of the Tribunal reversing the orders of the 1st Appellate authority passed without application of mind and mechanically. C. Whether on the facts and in the circumstances of the case and in law, on the impost of tax on capital goods the Tribunal ought to have afforded opportunity to explain and establish from the books the nature of the goods itself if doubted and ought not the matter have been remanded to the 1st Appellate authority to consider the same when the 1st Appellate authority has not considered the issue at all. 2. Two revi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from Annexure-A. 7. Sri.A.Kumar, learned counsel for the assessee specifically points out Annexure-D produced herein, which indicates the very same values as seen from the assessment order at item No.13. True, there is a total invoice amount shown of 1508201.29, which is on addition of CESS at 1%. At least with respect to this invoice, we see from the purchases made that they are all capital goods; spares and equipments used in the hospital. 8. In such circumstance, it is only proper that the Assessing Officer re-consider the issue on production of the bills. The assessee shall within a period of one month from the date of receipt of a copy of this judgment produce the bills along with written submissions, if any. The Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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