Held - However, where the original copies of the invoices are not available, CENVAT credit cannot be allowed on the strength of photocopies because photocopies of invoices are not valid documents under Rule 9 of CCR to allow CENVAT credit. Allowing such a credit can result in utter chaos because several copies of any invoice can be made and credit can be taken on them. 

The CENVAT credit on photocopies of invoices are not admissib.....

Held - This issue has been considered by various benches of the Tribunal and it has been held that the refund of cenvat credit cannot be denied on the ground that the original invoices were not filed or credit availed on the basis of photocopies. 

In this regard, we may refer to the decision of Shivam Electrical Industries cited (supra) wherein the Hon’ble High Court of Jammu and Kashmir in Para 6 and 7 has held as under:-

â.....

Held - Coming to the fourth ground of rejection, that input services  availed on the basis of photocopies of invoices and original invoices  not provided. 

This issue has been considered by various benches of the  Tribunal and it has been held that the refund of cenvat credit cannot be denied on the ground that the original invoices were not filed or  credit availed on the basis of photocopies.

The afor.....

Held - the CESTAT Benches have consistently taken the view that such input Service Tax credit shall not be denied just because the supporting invoices were computer generated and the same proposition would equally apply in respect of photocopy of invoices. Hence, we are of the view that the input Service Tax credit cannot be denied just because computer generated invoices or photocopies of invoices were produced and consequently, we direct the.....

Held - I am of the view that the matter on this issue is required to be re-adjudicated by the adjudicating authority and hence, the appeal is remanded to the file of the adjudicating authority for verification of balance invoices, to his satisfaction. The appellant is also directed to furnish all the remaining invoices in original within reasonable time frame to be  granted by the adjudicating authority who shall pass order in accordance .....

Held - We have considered the submissions made by learned counsel for the parties and have perused the record. The relevant extract of Rule 9 of the Cenvat Credit Rules, 2004 reads as under :

“(1) The Cenvat credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely.-

(a) An invoice issued by.....