Page 78 - GSTL_23rd April 2020_Vol 35_Part 4

404 GST LAW TIMES [ Vol. 35
thority with the copies of all the evidences in support of his contentions. I also
direct the appellant to appear before the Adjudicating Authority within 60 days
on receipt of this copy of the order.
(Dictated and pronounced in open Court)
_______

2020 (35) G.S.T.L. 404 (Tri. - Ahmd.)
IN THE CESTAT, WEST ZONAL BENCH, AHMEDABAD
[COURT NO. III]
Shri Ramesh Nair, Member (J)
ARISTO PHARMACEUTICALS LTD.
Versus
COMMISSIONER OF C. EX. & S.T., DAMAN

Final Order No. A/11420/2019-WZB/AHD, dated 26-7-2019 in Appeal
No. E/11779/2018
Cenvat credit - Cross marking on invoice for purpose of mentioning
cheque number by which payments made to supplier of goods against such
invoices cannot be a ground to deny Cenvat credit when other documents such
as bank payment vouchers, bank statement, etc., reflecting correlation of said
cheque number with the said invoice - Rule 9 of Cenvat Credit Rules, 2004.
[paras 2, 4]
Appeal allowed
REPRESENTED BY : Shri Jagdish Surti, Advocate, for the Appellant.
Shri S.K. 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 was alleged that there is a confusion
about genuineness of the invoice. Accordingly, the Cenvat credit was denied the
same was upheld by the Commissioner (Appeals).
2. Sh. J. Surti, Ld. Counsel appearing on behalf of the appellant submits
that there is no reason for confusion on this invoice for the reason that there is
cross mark only for the purpose of mentioning the cheque number by which the
payment of the said invoice was made to the supplier. He has taken me to vari-
ous documents such as bank payment vouchers, bank statement wherein the
cheque number is clearly mentioned by which the payment was made to M/s.
Nectar Life Sciences Ltd.
3. Sh. S.K. Shukla, Ld. Superintendent (AR) appearing on behalf of the
Revenue reiterates the findings of the impugned order.
4. Heard both the sides and perused the records. I find from the origi-
nal 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
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