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TMI Blog2013 (3) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... credit relating to goods and services. Invoices are normally issued for the goods cleared under Central Excise Rules, 1944. Similarly Bill of Entry is issued under Customs Act, 1962. Certificate is issued by Appraiser of Customs. A document issued in terms of Rule 9(1)(f) of Cenvat Credit Rules, 2004, i.e. an invoice, a bill or challan are used to claim Cenvat credit. Apart from that, there is a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri D.N. Panda, J. Shri Mayank Garg, Advocate, for the Appellant. Shri P.K. Sharma, DR, for the Respondent. [Order]. - Learned Counsel submits that when the deposit of Service Tax by service provider is not questioned, the stationery issued by such provider in this regard is only in question. The document available at page 51 to 55 of appeal folder exhibit the nature of service availed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 1944. Similarly Bill of Entry is issued under Customs Act, 1962. Certificate is issued by Appraiser of Customs. A document issued in terms of Rule 9(1)(f) of Cenvat Credit Rules, 2004, i.e. an invoice, a bill or challan are used to claim Cenvat credit. Apart from that, there is a document issued under Rule 4A of Service Tax Rules, 1994 by distributor of input services to enable the beneficiary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... while enacting Rule 9(f) of Cenvat Credit Rules, 2004, legislature intended a 'bill' issued shall also serve the purpose for claiming Cenvat credit. What a 'bill' means is that which gives right to an actionable claim. A party raising the bill communicates its intention to the recipient of service making him aware of his contractual obligation and value involved to provide such service. That may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sit of service tax by service provider. 7. At the interest of Revenue, if the Adjudicating Authority so chooses he may send copies of debit note relied by Assessee to the concerned jurisdictional officer for verifying whether the service tax realised by those debit notes have gone in to the treasury. In the event of any adverse report obtained law shall operate on its own volition. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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