9911796707
TMI Blog2014 (1) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of the service, amount charged for the services along with service tax and education cess - Thus, the debit advices issued by the bank on the basis of which cenvat credit has been taken, contain all the information which is required to be included in an invoice - the debit advices have to be treated as valid documents for cenvat credit - Just because these advices were not issued by the bank within a period of 15 days from the date of providing the service, the cenvat credit cannot be denied to the appellant – following Vimal Enterprises Vs. Union of India [2005 (7) TMI 111 - HIGH COURT OF GUJARAT AT AHMEDABAD] - the cenvat credit cannot be denied to an assessee for faults for which he is not responsible – Decided in favour of A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments on the basis of which this cenvat credit has been availed are valid documents for taking credit credit. In this regard, one of the objections of the department is that these debit advices have not been issued within 15 days from the date of rendering service as provided in Rule 4A of the Service Tax Rules, 1994. After issue of show cause notice, the jurisdictional Asstt. Commissioner vide order-in-original dated 13.12.2009 confirmed the cenvat credit demand of Rs.87,857/- along with interest and imposed penalty of Rs.2,000/- on the appellant. On appeal to the Commissioner (Appeals), this order of the Asstt. Commissioner was upheld vide order-in-original dated 28.1.2010, against which this appeal has been filed. 2. Shir V.R. Sethi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning other information in such document as required under this sub-rule, that in this case all the information required to be included in the invoices is there in the debit advices issued by the bank and besides this, it also mentions the appellant's name as the service recipient and that in view of this, the impugned order denying the cenvat credit and imposing penalty is not sustainable. 3. Shri Rakesh K. Mathur, ld. Departmental Representative, defended the impugned order reiterating the findings of the Commissioner (appeals) in it and emphasized that since the debit advices, in question, were not issued within the period of 15 days from the date of providing the service, the same cannot be treated as valid documents for availing cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
