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TMI Blog2011 (10) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... , an offence case was registered against him and service tax was demanded. Before the adjudicating proceedings were over, the job worker deposited the service tax and raised the invoices on the appellant on 10.10.2006. However, the job worker did not take registration as a service provider. On the basis of invoices issued by the job worker, the appellants availed cenvat credit of Rs. 7,40,076/- on 31.10.2006. On the ground that the invoice issued by the job worker was not proper document as per Rules and appellant was not eligible for cenvat credit, proceedings were initiated which culminated into confirmation of demand for wrongly availed cenvat credit of Rs. 7,40,076/- with interest. Further, penalty equal to cenvat credit amount availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice, bill or challan issued by an input service; (g) distributor under rule 4A of the Service Tax Rules, 1994. "(2) The CENVAT credit shall not be denied on the grounds that?(2) any of the documents mentioned in sub-rule (1) does not contain all the particulars required to be contained therein under these rules, if such document contains details of payment of duty or service tax, description of the goods or taxable service, assessable value, name and address of the factory or warehouse or provider of input service : Provided that the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of a manufacturer or provider of output service intending to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny payment towards the value of taxable service is not received and such taxable service is provided continuously for successive periods of time and the value of such taxable service is determined or payable periodically, an invoice, a bill, or as the case may be, a challan shall be issued by a person providing such taxable service, not later than fourteen days from the last day of the said period.] 5. After hearing the submissions made by both the sides and going through the records, I find that the stand taken by the Revenue is that the invoices did not contain the details as required under Rule 4A of Service Tax Rules, 1994. This cannot be found fault with. However, when it comes to availment of cenvat credit, both the lower ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoice and hence it cannot be treated as valid document for taking cenvat credit. However, this observation is totally wrong. As regards supplementary invoice, nowhere in the Rule service provider is mentioned. Therefore, provision take note of is not applicable to input service provider. Further, he also made observation that the invoice does not meet the requirement of invoices [presumably as per Rule 4A of Service Tax Rules, 1994]. The appellant had made specific request to allow the credit relying upon the provisions of Rule 9 (2) of Cenvat Credit Rules, 2004 prior to amendment on 01.3.2007 and this was taken note of and reproduced by the original adjudicating authority in Para 6 but while recording findings there is not even a m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the service was rendered, received by the service receiver, service tax paid or not. There is no doubt that in this case all the requirements are fulfilled. Even in the show cause notice there is no mention that service tax was not paid or service was not received. Further, the appellant has also produced the copies of challans covering service tax payment. Learned Counsel also explained that M/s. Haritha Fab has ceased activities and therefore, the question of taking registration does not arise. In any case, liability of tax itself has been disputed and the matter is pending before Commissioner (Appeals). It was also submitted that both the lower authorities were apprised of this and were requested to await completion of proceedings a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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