TaxTMI 
TaxTMI 
2007 (1) TMI 437
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..... [Order]. - Heard both sides. Since common issue is involved in both these appeals, hence these are being taken up together for disposal. 2. In this case, demands were confirmed after denying the credit on the ground that credit was availed on the duplicate copy of invoice. The contention of appellant is that the credit was availed in the month of May and October, 1994 whereas invoice sy....
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....iately field affidavit before the Assistant Commission to the effect that duplicate copy of invoice was lost during transportation. The contention is that credit was denied on the ground that the affidavit of transporter is not filed. In one case Appeal No. 1431/2005, the matter came up before the Tribunal and the Tribunal remanded the matter to the adjudicating authority to decide afresh after ta....
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....y denied. 4. I find that the invoice system was introduced on 1-3-1994 and the relevant rule was amended on 25-5-1994 that credit can be availed on the strength of original copy of invoice. In pursuance to the amendment, Board issued a circular on 24-10-1994 clarifying that credit on the original copy of invoice can be taken on the satisfaction of Assistant Commissioner. After this circular,....
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....The Revenue authorities instead of directing the appellant on the issue sought to keep quiet. On appellants taking credit in November, 1996, the Revenue swings into action and seeks to deny the credit, on the original invoice. This action of the Revenue is highly objectionable. The revenue instead of guiding the assessee to file FIR, affidavit chooses to keep quite on the letter dated 10-10-1996 a....