Availment Of Credit On The Strength Of Photocopies Of Invoices Is Just A Procedural Lapse: CESTAT Allows Cenvat credit
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) has held that the availment of credit on the strength of photocopies of the invoices is just a procedural lapse and cannot be made the basis to disallow the cenvat credit.The petitioner/assessee has challenged the denial of Cenvat credit availed on the...
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) consisting of Ramesh Nair (Judicial Member) has held that the availment of credit on the strength of photocopies of the invoices is just a procedural lapse and cannot be made the basis to disallow the cenvat credit.
The petitioner/assessee has challenged the denial of Cenvat credit availed on the strength of Xerox copies of the purchase invoices.
The department has contended that the appellant was supposed to take Cenvat credit on the original copies of the invoices. Therefore, the department has rightly denied the credit availed on photocopies.
There was no disagreement regarding the purchase of commodities and their use in the final product.The items have been recorded into the purchase accounts, so the purchase of goods, receipt of goods, and usage of goods in the creation of final products are not in question.
The tribunal observed that merely because the original copy of the invoice was not available, it could not alter the important right of availing the credit when its other criteria were satisfied.
The CESTAT allowed the appeal of the assessee.
Case Title: DKNV Engineering Pvt Ltd Versus Commissioner of Central Excise & ST, Daman
Citation: EXCISE Appeal No. 10187 of 2019-SM
Dated: 13.06.2022
Counsel For Appellant: None
Counsel For Respondent: Superintendent (AR) J. A Patel