2019 (5) TMI 368

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..... Commissioner /AR for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. This appeal is filed against Order-in-Appeal No. VIZ-EXCUS-001-APP- 103-18-19, Dated 26.07.2018. Heard both sides and perused the records. The Appellant is a manufacturer, registered with Central Excise Department and avails CENVAT Credit. Consequent upon an audit, an SCN was issued seeking to deny allegedly inelig....

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.... M/s East India Petroleum Limited. (iii) Whether they are entitled to credit on the basis of the documents issued by M/s BEEKAY Corporation, M/s S J Polymers and M/s M M Polymers. 2. Both the lower authorities have felt that the appellant is not entitled to the credit on the input services based on the above points. Insofar as Sl. No. (ii) and (iii) above i.e. documents issued by M/s East Ind....

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....s issued by M/s K R & Sons which do not contain all the details required under Rule 9 of CCR 2004. Therefore, such debit notes are not eligible documents for availing CENVAT Credit. Ld. CA submits that they had actually availed the services of the Port viz; Visakhapatnam Port Trust through their Custom House Agent. The Visakhapatnam Port Trust had raised an invoice in the name of M/s K R & Sons wh....

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....ices pertain to them although they were raised in the name of M/s K R & Sons since each invoice also mention their name. He produces the sample of each of the invoice raised by M/s Visakhapatnam Port Trust at the Port and the declaration given by M/s K R & Sons. Based on these documents, I find the documents match. However, the sample invoices and documents produced before me do not take care of t....