2015 (5) TMI 980

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....yana, Adv For the Respondent : Mr N Jagdish, AR ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. I have heard Mr. N. Jagdish, AR for the Revenue and M.A. Narayana, advocate for the respondent. 2. The dispute in the present appeal relates to availability of Cenvat credit of service tax paid by Container Cor....

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....the original adjudicating authority. On an appeal before Commissioner (Appeals), the respondents produced photocopies of the samples of IWB along with the complete certificates issued by CCI. The appellate authority accepted that such certificates are proper documents for availment of credit and accordingly allow the appeal filed by the respondent. Hence the present appeal by the Revenue. 4.....

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....ing through the grounds of appeal raised by the Revenue, I find that their only grievance is examination of the entire bunch of photocopies of IWBs. They are not aggrieved or doubting the availability of all the certificates issued by CCI covering the entire transactions. If that be so, I do not consider any infirmity in the views of Commissioner (Appeals). Admittedly M/s. Container Corporation of....