2015 (2) TMI 922

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....ate For the Respondent : Shri  A K Dhawan,  AR JUDEGMENT Per Ashok Jindal : Cenvat credit on capital goods and rent a cab service  is sought to be denied by way of impugned order. 2. The facts  of the case are that the appellant is manufacturer of cement and procured the capital goods and received rent-a-cab service.  During the course of audit, it was found....

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.... Counsel for the appellant  submits that as the original invoice was missing with them, they reversed the Cenvat credit, but they obtained triplicate copy of invoice from the supplier of capital goods and with due intimation to the department, they took  the Cenvat credit and as per Rule 9 of the Cenvat Credit  Rules, 2004, they are entitled to take credit on the strength of invoice....

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..... 4. On the other hand, learned AR submits that as per Rule 11 of the Cenvat credit Rules, 2004, the appellant is entitled to take Cenvat credit on the strength of original invoices as original invoices has not been produced  by the appellant, therefore they are not entitled to take Cenvat credit.   For availment of Cenvat credit on rent-a-cab service, he submits  that ....