2019 (5) TMI 368

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....llant. Shri P. Sudhakar Reddy, Dy. 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 ....

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....CENVAT credit on the basis of debit notes issued by 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. ....

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....ey had availed CENVAT Credit on the strength of debit notes 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 Tr....

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.... the service tax amount. There is no doubt that these invoices 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 invoi....