9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1705 - AT - Service TaxCENVAT Credit - duty paying documents - credit availed on the basis of Advice Transfer Debit (ATD) issued from their head office - Rule 9 of Cenvat Credit Rules 2004 - HELD THAT - The issue decided in the case of BHARAT SANCHAR NIGAM LTD. ERODE VERSUS COMMISSIONER OF CENTRAL EXCISE SALEM 2013 (12) TMI 742 - CESTAT CHENNAI where it was held that considering the commercial practice which was necessary for efficient procuring the equipment in question this procedural lapse cannot be considered as a reason to deny Cenvat credit involved - credit allowed - appeal allowed - decided in favor of appellant.
Issues involved:
Admissibility of credit based on Advice Transfer Debit (ATD) from head office under Cenvat Credit Rules, 2004. Analysis: Issue 1: Admissibility of credit based on ATD under Cenvat Credit Rules, 2004 The Tribunal was faced with the question of whether the credit availed on the basis of Advice Transfer Debit (ATD) issued from the appellant's head office is admissible under the Cenvat Credit Rules, 2004. The lower authorities had ruled against the admissibility of such ATD as eligible Cenvatable documents under Rule 9 of the said Rules. The Tribunal noted that the issue had already been settled in precedent decisions of the Tribunal in the appellant's own case. Specifically, reference was made to the decisions in BSNL vs. Commissioner 2009 (14) S.T.R. 699 (Tri.) and BSNL 2014 (34) S.T.R. 378 (Tri.-Chennai). Given that the issue had been conclusively decided in the appellant's favor in previous cases, the Tribunal followed the precedent decisions and set aside the impugned order. Consequently, the appeal was allowed with consequential relief granted to the appellant. This judgment highlights the importance of precedent decisions in resolving legal disputes and the significance of consistency in judicial interpretation, especially in matters concerning the admissibility of credits under specific statutory provisions like the Cenvat Credit Rules, 2004. This summary provides a detailed analysis of the judgment, focusing on the specific issue of admissibility of credit based on ATD under the Cenvat Credit Rules, 2004, as decided by the Appellate Tribunal CESTAT ALLAHABAD.
|
