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TMI Blog2012 (5) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Government, Revenue’s appeal is dismissed, cross-objection also stands disposed of - E/3266/2009 - 385/2011-SM(BR)(PB) - Dated:- 1-6-2011 - Shri Rakesh kumar, J. REPRESENTED BY : Mrs. Rimjhim Prasad, SDR, for the Appellant. Shri Sunil G. Khandelwal, CA, for the Respondent. [Order]. The respondent are manufacturers of chemicals chargeable to Central Excise Duty under Chapter 28, 29 etc. They avail the facility of Cenvat credit of duty paid on inputs, and capital goods and service tax paid on input service as per the provisions of Cenvat Credit Rules, 2004. The period of dispute in this case is from January 2005 to March 2006. During this period the respondent availed service tax credit amounting to Rs. 3,55,602 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e s appeal and pleaded that in this case the Cenvat credit had been taken on the basis that the debit notes which are not prescribed as valid documents for Cenvat credit under Rule 9(1) of Cenvat Credit Rules, that Larger Bench of the Tribunal in the case of CCE, New Delhi v. AVIS Electronics Pvt. Ltd. reported in 2000 (117) E.L.T. 571 (Tri. - LB.) has held that Cenvat credit is not available in absence of duplicate copy of the invoice or where the duplicate copy of the invoice has been lost in transit, the necessary permission for taking Cenvat credit on original copy has not been obtained from the Jurisdictional Assistant Commissioner, that the provisions of Rule 9(1) cannot be treated as mere procedure, that when Rule 9(1) of Cenvat Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be denied, that the provisions of proviso to Rule 9(2) have been correctly invoked by the Commissioner (Appeals), and that in view of this, there is no infirmity in the impugned order. He also cited the judgments of the Tribunal in the case of Karur KCP Packaging Pvt. Ltd. v. CCE, Trichy reported in 2009 (16) S.T.R. 609 (Tri. - Chennai) wherein this Tribunal while considering the question of waiver from the requirement of pre-deposit, granted full waiver observing that when the debit notes raised by the service provider contained all the information required to be provided under invoice, the same were adequate to avail Cenvat credit, and that same view has been taken by this Tribunal in the case of Pharmalab Process Equipments Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Cenvat Credit Rules, 2004, that the service provider has also charged the service tax and has deposited the taxes to the exchequer and that the debit notes cum bills are in the name of the respondent. From the nature of these documents called debit notes cum bills in the Commissioner (Appeals) s order, it is clear that the same are in the nature of invoices as these documents not only contained the information about the name of the service provider, the nature of the service provided, but also the value of service and the service tax charged. In view of this, I am of the view that these documents have to be treated as invoices and it would not be correct to deny the Cenvat credit to the respondent just because these documents invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of carbon copy of the invoice, while the issue involved in the case of Executive Engineer (Civil), MPEB was as to whether Cenvat credit could be taken on the basis of invalid invoices which are not in conformity with the Rules. In this case, there is no dispute that the documents called debit notes cum bills contain all the information which is required to be mentioned in the invoices and except for the name of the document, there is no difference between the debit note cum bill and invoice. The nature and value of the service provided and the service tax paid has been shown in these documents and it is not disputed that the service tax has been paid to the Government. In view of these circumstances, I hold that there is no infirmity i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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