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TMI Blog2012 (9) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... Das, Advocate, for the Appellant. Shri B. L. Soni, DR, for the Respondent. [Order]. The Appellants are manufacturers of sugar and molasses. They received the service of Goods Transport Agency for transportation of their raw materials into their factory. They claimed that they paid Service Tax on such services as a receiver of services and they took credit on such tax. A Show Cause notice was issued to the appellant alleging that such credit of tax paid on such services of Goods Transport Agency was taken on documents that are not specified under Rule 9 of Cenvat Credit Rules, 2002. 2. A Show Cause Notice proposing to deny Cenvat credit to the extent of Rs. 3,15,505/- has been adjudicated by the Assistant Commissioner denying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount is the real issue leading to the dispute at hand. 6. I propose to consider this appeal only in respect of issue which has been under dispute as seen from Show Cause Notice onwards. The fact remains that Rule 9 of the Cenvat Credit Rules does not specify any document based on which the person who is paying Service Tax from PLA account or Cenvat Credit Account as a receiver of service can take credit. If such payment is paid under a challan obviously it can be taken but if it is paid through PLA by a debit entry, it is also a valid method of payment for such tax. The person paying tax through challan in GAR-9 form also would face difficulty in taking credit if Rule 9 of Cenvat Credit Rules is to be implemented word by word. Even when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e necessary documents. The Tribunal cannot look at these evidences in appeal proceeding. 8. Considering that the critical issues involved in this dispute is not scrutinised and findings thereon given clearly recognising the incompleteness of Rule 9 to deal with the situation, and the decision of the Tribunal in the case of Vinayak Textile Mills (supra), I consider it proper to waive the pre-deposit of the impugned amount for admission of the appeal. Further, the appeal itself cannot be decided unless there is a clear finding of facts on issues as raised above. Therefore, I set aside the impugned order and remand the matter to the adjudicating authority for de novo consideration of all the facts and legal issues involved that may be raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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