2018 (8) TMI 886

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....lthough in the name of the appellant, but, delivery of the goods mentioned in the invoices has been done to Bansal Processing House, (B) the appellant is not maintaining proper record of receipt of services on which they have taken Cenvat credit to the tune of Rs. 6,24,117/-. 2. Heard the parties and perused the records. In this case during the course of argument, the Ld. Counsel for the appellant produced the invoices which are in dispute for which Cenvat credit has been denied on the premise that the appellant has not received the invoices. 3. I have gone through the invoice which is reproduced hereunder for better appreciation of the facts of the case:- On perusal of the invoice, I find that in description it is mentioned that t....

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....umstances, as the appellant had established that they have taken Cenvat credit on the strength of invoices in their Cenvat credit account, the same is sufficient evidencing that the appellant is maintaining proper accounts for availing of Cenvat credit, therefore, on that ground, Cenvat credit of Rs. 6,24,117/- cannot be denied. 5. In view of the above analysis, I do not find any merit in the impugned order, the same is set-aside and the appeal is allowed with consequential relief, if any. (Dictated & pronounced in the Court) ============= Document 1 STAGE DEALER 2ND STAGE DEALER 1836/2 How Pera Del Big DCR Bing and Dwami Chowk Ludhiana Conerate LUDHIANA RC â„– AABF) 7892 0-XD-008 EDC MAADFJ 2892 G-XD-00 ....