2019 (7) TMI 1702

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..... Shukla, Superintendent (AR), for the Respondent. ORDER The case of the department is that the appellant have availed the Cenvat credit in respect of Invoice No. 2205303, dated 30-12-2012 issued by M/s. Nectar Life Sciences Ltd. However, on the scrutiny by the audit it was found that the invoice put cross mark and some number is mentioned. Only on this basis, the SCN was issued wherein it w....

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....eard both the sides and perused the records. I find from the original copy of the invoice shown to me by the Ld. Counsel that on the Invoice No. 2205303, dated 30-12-2012 therein only a cross mark wherein cheque number and date was mentioned. It was further explained by the Ld. Counsel on the basis of the documents like bank statement and bank payment vouchers wherein it is clearly correlated the ....