2018 (6) TMI 875

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....H C Saini, AR for the Respondent Per Ms. Archana Wadhwa : After hearing both the sides, I find that appellants have been denied service tax credit of Rs. 4,60,953/- on the sole ground that same has been availed on the basis of photo copy of the invoices and the appellant has failed to produce the original copies. 2. It is seen that during the course of adjudication, the appellant admitted....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....product. The availment of the credit on the basis of original invoices is only a procedural requirement and irregularity in respect of that would not result in denial of substantial right, if otherwise available. 4. It is not the case of the Revenue that appellants have neither received the services nor utilized the same in their manufacturing activities. Hon'ble Jammu and Kashmir High Court in....