2018 (4) TMI 1241

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.... Yogesh Gaba & Shri Kashish Gupta, CAs for the Appellants Shri G R Singh, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed by the appellant against the Order - in - Original No. 14/Commr/ST/ADJ/BPL - I/2014 dated 22.04.2014. 2. The issue in the present appeal is that appellant who is a Public Sector Undertaking Bank registered for providing taxable s....

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....A and Shri G R Singh, learned representatives of the parties and gone through the material available on record. 4. Learned representative of the appellant submits that credit which was taken by various branches lying in their books of accounts as on 31.12.2009 were transferred by an intimation by concerned Heads of Branches. These were taken into account by their Zonal office. Therefore, the ce....

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....ilable on record, we are of the view that appellant is a public sector undertaking Bank, no individual interest is involved. The main ground on which cenvat credit was denied is lack of proper document for transferring credit lying at various branches to the zonal office upon approval of centralized registration. The fact remains that the documents were available in the books of account and as men....