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TMI Blog2014 (5) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ned in an invoice in terms of Rule 4A (1) of Service tax Rules, 1994, the documents has to be treated as invoice issued under Rule 4 A (1) of Service Tax Rules, irrespective of its title and service tax credit has to be allowed on the basis of such document. However, in this case, the Commissioner has not examined this aspect and has simply disallowed the credit on the basis that the documents on the basis of which the Cenvat credit has been availed were titled ‘debit notes’ and not invoices. The impugned order, therefore, is not sustainable and the same has to be set aside and the matter has to be remanded for denovo adjudication after examining as to whether the debit notes contained all the information which is required to be mentioned i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 86,868/-. The department issued a show cause notice dated 24/10/10 for recovery of this Cenvat credit alongwith interest and imposition of penalty under Rule 15 (2) of Cenvat Credit Rules, 2004 on the ground that this Cenvat credit has been taken on the basis of the debit notes issued to them by the dealers which are not valid documents for taking Cenvat credit. The show cause notice was adjudicated by the Commissioner vide order-in-original dated 17/05/13 by which the Commissioner holding that the documents debit notes, on the basis of which the Cenvat credit had been taken, are not valid documents for taking Cenvat credit, confirmed the Cenvat credit demand as made in the show cause notice alongwith interest thereon under Rule 14 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebit note, that same view has been taken by the Tribunal in the case of Pharmalab Process vs. CCE reported in 2009 (242) E.L.T. 467 (CESTAT SMB), that Apex court in the case of Inderjeet Singh Sial vs. Karam Chand Thapar reported in 1995 (6) SCC 166 - AIR 1996 SC 247 has held that construction of a document would depend upon its pith and substance and not upon the labels that the parties may put upon it, that the Commissioner in this case has simply disallowed the credit on the ground that the documents on the basis of which the Cenvat credit had been taken, bear the title debit notes and are not invoices and, as such, he has not examined as to whether the debit notes on the basis of which the Cenvat credit has been taken, contained all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as confirmed its demand alongwith interest and imposed penalty on them on the ground the debit notes are not prescribed as the document in Rule 9 (1) of Cenvat Credit Rules, on the basis of which the Cenvat credit can be taken by a manufacturer or provider of output service. Though, in terms of Rule 9 (1), the Cenvat credit can be availed by a manufacturer or provider of output service on the basis of an invoice issued by a manufacturer or importer or bill of entry or certificate issued by a customs Appraise in respect of goods imported through foreign post office or a challan evidencing the payment of service tax or an invoice, bill or challan issued by an input service distributor under Rule 4A of Service Tax Rules, 1994, or by a provider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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