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Assessee not required to check beyond cenvatable documents for claiming Cenvat credit
Case Law Details
- Case Name
- M/s. Shah Paper Mills Limited Vs CCE & ST, Daman (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Brief Facts of the case:
The main appellant M/s. Shah Paper Mills Limited (assessee co.) the manufacturer of kraft paper from waste paper among other items. The assessee company claimed Cenvat credit with respect to duty paid Rs. 12,19,605/- on the waste kraft paper received from M/s. Shah Pulp and Paper Mills Limited(supplier).
Adjudicating authority vide OIO dated 26.4.2011 disallowed CENVAT credit of Rs. 12,19,605/- to the main appellant(assessee co.) M/s. Shah Paper Mills Limited (Unit-3), Vapi and confirmed the demand along with interest. Equivalent penalty of Rs. 12,19,605/- was also i...
Author Info
Respected Sir,
I have one query :-
We are having Data Management Software System in which we scans our Invoices and makes payment to our service provider.
Do we requires to avail CENVAT only on the basis of Hard copy in Invoices or Scanned Invoices stored on our DMS software from where one can view it is sufficient.
This query is raised because we have different projects & Offices in different states and remote areas and we are getting many invoices in our centrally registered office later 4 – 5 months due to which we are not able to avail CENVAT in time to adjust AGAINST our SERVICE TAX LIABILITY, RESULT IN HEAVY CASH OUTFLOW AS SERVICE TAX LIABILITY.
Thanks & Regards,
Tejas Vora
+91-750 634 2352