Case Law Details
Case Name : Hindustan Zinc Ltd. Vs Commissioner (Appeals), Central Excise & Central Goods And Service Tax (CESTAT Delhi)
Appeal Number : Excise Appeal No. 51720/2021
Date of Judgement/Order : 25/04/2022
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Hindustan Zinc Ltd. Vs Commissioner (Appeals), Central Excise & Central Goods And Service Tax (CESTAT Delhi)
The issue to be adjudicated herein is as to whether the Cenvat Credit availed of Service Tax paid is liable to be denied being availed on the following grounds:–
(i) Performa invoices
(ii) Invoices issued in the name of Head Office instead of factory unit;
(iii) Invoices issued by Rampal Sahu in contravention of Rule 9(1) of the Cenvat Credit Rules, 2004, and
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