9911796707
TMI Blog2012 (11) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty paid on inputs and capital goods and service tax paid on input services under the provisions of Cenvat Credit Rules, 2004. While the appellant's factory is situated at Meerut Road Industrial Area (Site-III), Meerut Road, Ghaziabad, their Head Office is situated at 23, Kasturba Gandhi Marg, New Delhi. A show cause notice dated 17-11-2009 was issued to the appellant for demand and recovery of allegedly wrongly taken cenvat credit amounting to Rs. 9,16,11,628/- alongwith interest and also imposition of penalty on them mainly on the ground that this credit has been taken by them on the basis of the documents which are just letters issued by their Head office as input service distributor, during the period from January 2005 to April 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he details required to be mentioned in the invoices are mentioned in the challans; that in some cases credit has been denied on the ground that the invoices have been issued in the name of the individuals of the appellant company even though the name of the appellant company is also mentioned in such invoices; that in a number of cases cenvat credit has been taken on the basis of the documents regarding payment of service tax where the appellant as service recipient had paid the service tax in terms of Section 66A of the Finance Act, 1994; that in such cases the documents regarding the payment of service tax are valid documents for availment of cenvat credit; that the appellant are entitled to cenvat credit even on the basis of invoices for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing unit cannot be denied even if the same has been passed on by letters and not the document bearing the name 'invoices' or 'challans' provided and letters or documents issued by the head office contain all the details which are required to be mentioned in the invoices/challans issued by the input service distributor. When the Appellant as service recipient had discharged the service tax liability in respect of the services received, under Rule 2(1)(d) of the Service Tax Rules, 1994, they would be eligible for the credit on the basis of the challans under which the service tax had been paid on the service received if the services received are covered by the definition of "input service". 6. The impugned order is, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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