Bombay HC: Railway Employee With Valid Privilege Pass is Bona Fide Passenger Despite Missing Entries  ||  Delhi High Court: Mere Pleadings Made To Prosecute or Defend a Case Do Not Amount To Defamation  ||  Delhi High Court: Asking an Accused To Cross-Examine a Witness Without Legal Aid Vitiates The Trial  ||  Delhi High Court: Recruitment Notice Error Creates No Appointment Right Without Vacancy  ||  Supreme Court: Subordinate Legislation Takes Effect Only From its Publication in The Official Gazette  ||  Supreme Court: DDA Must Adopt a Litigation Policy To Screen Cases and Avoid Unnecessary Filings  ||  Authorities Holding Public Auctions Must Disclose All Known Encumbrances and Related Litigation  ||  SC: Compensatory Allowances Must Be Included While Computing Overtime Wages U/S 59 of Factories Act  ||  SC: NGT Has No Jurisdiction to Decide Disputes Relating to Building Plan Violations  ||  SC: Evidence is Often Fabricated Using AI And False Allegations are Rampant in Matrimonial Cases    

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