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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 ..... el 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 appellant from the service provider who has issued debit note. In whatever name an invoice is called, that is not material to grant Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to get Cenvat credit. By express provision of law, legislature has used three terms i.e. 'invoice', 'bill', and 'challan' in Rule 9(1)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be a substitute of invoice because of phraseology used in Rule 9(1)(f) of Cenvat Credit Rules, 2004. 6. Substance is more importa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. Appeal is allowed with aforesaid observations and reasoning.
(Pronounced and dictated in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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