2018 (2) TMI 19

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.... ORDER The brief facts of the case are that the respondents are the manufacturers of footwear and are availing the facility of cenvat credit of duty paid on inputs and service tax paid on input services. Bata India Ltd, the respondents herein are having their corporate office at Gurgaon and has centralised registration for distributing the input service credit. 2. The allegation of the dep....

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....ted the grounds in appeal and submitted that M/s.BVIHR having issued fraudulent invoices and the credit availed by the respondent on such invoices distributed by M/s.Bata, Gurgaon is not eligible for credit. That therefore penalty imposed is just and proper. 4. On behalf of the respondent, Ld. Counsel Shri B Sivaraman prayed for adjournment. 5. The Ld. Counsel adverted to para 7 of the impug....

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....audulent availment of credit. In fact, the respondent had availed credit on the invoices distributed by their Head Office, M/s.Bata, Gurgaon. The relevant discussion in para 7 of the impugned order is reproduced as under :- "At the outset, I would like to analyse whether or not the availment of cenvat credit by Appellant based on invoices issued by ISD, M/s.Bata Gurgaon, is admissible before pr....

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....ine and not an eligible document under the cenvat provisions. In view of the fact that the invoices issued by ISD, M/s.BATA, Gurgaon, was not established as fraudulent and since availment of cenvat credit by Appellant was in contravention of Rule 9 of the CCR, 2004 has not been established, the claim of Appellant that they availed cenvat credit on proper documents under the CCR, 2004 merits consid....