https://www.taxtmi.com/caselaws?id=765022 CESTAT Chennai allowed the appeal regarding recovery of Cenvat credit. The appellant had availed credit based on certificates/statements from Indian Bank branches and photocopies of invoices. The tribunal held that Indian Bank's head office was centrally registered for service tax and the certificates contained requisite particulars under Rule 4A of Service Tax Rules, making them valid documents under Rule 9(1)(f) of Cenvat Credit Rules, 2004. Regarding photocopies, the tribunal cited precedent allowing Cenvat credit on xerox copies when contents are undisputed and duty payment is verified. The denial was unjustified as the order ignored relevant rule provisions. en-us Wed, 22 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 19:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765022 CESTAT Chennai allowed the appeal regarding recovery of Cenvat credit. The appellant had availed credit based on certificates/statements from Indian Bank branches and photocopies of invoices. The tribunal held that Indian Bank's head office was centrally registered for service tax and the certificates contained requisite particulars under Rule 4A of Service Tax Rules, making them valid documents under Rule 9(1)(f) of Cenvat Credit Rules, 2004. Regarding photocopies, the tribunal cited precedent allowing Cenvat credit on xerox copies when contents are undisputed and duty payment is verified. The denial was unjustified as the order ignored relevant rule provisions. Case-Laws Central Excise Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765022