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Manufacturer wins appeal for Cenvat Credit denied over invoice address mismatch, Tribunal emphasizes service utilization for credit eligibility. The Tribunal allowed the appeal of a Sponge Iron manufacturer denied Cenvat Credit due to invoices showing the head office address instead of the factory ...
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Manufacturer wins appeal for Cenvat Credit denied over invoice address mismatch, Tribunal emphasizes service utilization for credit eligibility.
The Tribunal allowed the appeal of a Sponge Iron manufacturer denied Cenvat Credit due to invoices showing the head office address instead of the factory premises where services were utilized. The Tribunal emphasized that credit cannot be denied based on invoice addresses when services are actually utilized in the factory, granting relief based on established case law principles.
Issues involved: The issue involves the denial of Cenvat Credit to a manufacturer of Sponge Iron due to invoices showing the address of the appellant's head office instead of the factory premises where the services were utilized.
Summary: The Appellant, a manufacturer of Sponge Iron, located at Jamuria Industrial Area, West Bengal, took Cenvat Credit for input services used in their factory. The Department issued a Show Cause Notice alleging that some invoices showed the appellant's head office address in Kolkata, leading to a demand of Rs.3,22,568/- along with interest and penalty. The Appellant contended that services were provided at the factory in Jamuria, with invoices raised at the head office for payment coordination. The Appellant provided documentary evidence, but the lower Authorities did not consider it. The Appellant relied on case laws supporting credit based on proper invoices and challenged the invocation of the extended period for demand confirmation.
The Learned AR supported the lower Authorities' findings. The Tribunal noted that services were received and utilized in the factory, as evidenced by sample invoices. Referring to case laws, the Tribunal emphasized that when services are utilized in the factory, Cenvat Credit cannot be denied based on the address on the invoices. Citing precedents, the Tribunal rejected the Revenue's appeal, emphasizing that substantive benefit cannot be denied on procedural grounds. The Tribunal allowed the appeal based on the cited case laws, granting consequential relief.
Separate Judgment by Judge: No separate judgment was delivered by the Judge in this case.
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