Supreme Court: Award Valid Even If Passed After Mandate Expiry When Court Extends Time  ||  Jharkhand HC: Regular Bail Plea During Interim Bail is Not Maintainable under Section 483 BNSS  ||  Cal HC: Theft Claims and Public Humiliation Alone Don’t Amount To Abetment of Suicide U/S 306 IPC  ||  Delhi High Court: Elective Surgery Does Not Bar Grant of Interim Bail on Medical Grounds  ||  Delhi HC: Consensual Romance With Minor Nearing 18 May be Considered For Bail in POCSO Case  ||  Delhi HC: Not Named In FIR Doesn’t Matter If Financial Links Show Active Role in NDPS Offence  ||  Chhattisgarh HC: Rape is an Affront to Womanhood and a Brutal Violation of The Right To Life  ||  Supreme Court: Single Insolvency Petition Maintainable Against Linked Corporate Entities  ||  Supreme Court: Disputes are Not Arbitrable When the Arbitration Agreement is Alleged to be Forged  ||  Supreme Court: Temple Trust Does Not Qualify as an ‘Industry’ under the Industrial Disputes Act    

Dknv Engineering Pvt Ltd vs. Commissioner of Central Excise & ST - (Customs, Excise and Service Tax Appellate Tribunal) (13 Jun 2022)

Availment of credit on the strength of photocopies of the invoices is a procedural lapse and cannot be made the basis to disallow the credit

MANU/CS/0138/2022

Service Tax

The limited issue involved in the present case is that the Revenue denied Cenvat credit availed on the strength of Xerox copies of the purchase invoices.

Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order and submits that the Appellant was supposed to take Cenvat credit on the original copies of the invoices, therefore, the Department has rightly denied the credit availed on photocopies.

The credit was denied only on the basis that Appellant failed to produce original copy of invoices. However, there is no dispute as regards the purchase of goods and use thereof in the manufacture of final product. The goods are entered in the purchase accounts and therefore, purchase of goods, receipt and use thereof in the manufacture of final products is not disputed. Merely because the original copy of invoice is not available, it cannot alter the important criteria of availing the credit when it is satisfies other criteria.

It is settled that, availment of credit on the strength of photo copies of the invoices is just a procedural lapse and cannot be made the basis to disallow the credit. In the absence of any evidence that appellant had not received the goods, credit cannot be denied. Therefore, reasons for denial of credit are not sustainable. Accordingly, the impugned order is set-aside. Appeal allowed.

Tags : CENVAT CREDIT   DENIAL   VALIDITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved