TaxTMI 
TaxTMI 
2015 (7) TMI 1173
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....te, Kolkata-II, investigated the matter of issuance of fake invoices by the fraudulent dealer M/s M.K. Steels, whereby he facilitated availment of illegal Cenvat credit by the manufacturers. On the basis of Circular dated 22.06.06 issued by the Commissioner of Central Excise-Kolkata-II, the Jurisdictional Central Excise Authorities at Lucknow investigated the matter at the factory of the respondent and initiated proceedings on the ground that wrong Cenvat credit has been taken based on the fraudulent invoices issued by the supplier of goods. Service tax demand confirmed and penalty imposed in the adjudication order was set aside by the Commissioner (Appeals), holding that the goods covered under the disputed invoices were received by the re....
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....at upon proper analysis of the documents submitted by the Respondent, since the Ld. Commissioner (Appeals) has arrived at the conclusion that the appellant (respondent herein) had in fact received the goods covered under the disputed invoices, maintainability of the impugned order cannot be questioned at this juncture, especially in view of the fact that the Revenue has not brought on any tangible evidence to prove non-receipt of the goods by the respondent. Further, I find that in an identical set of facts, involving the same supplier M/s M K Steel (P) Ltd., the Hon'ble Allahabad High Court in the case of M/s Juhi Alloys (Supra) have dismissed the appeal filed by the Department, holding that once the goods have been received by the recipie....