9911796707
TMI Blog2014 (12) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Rule 4A of the Service Tax Rules, 1994 - Held that:- First appellate authority specifically records that the debit notes on which Cenvat credit was availed contains the details as required under Rule 4A of the Service Tax Rules, 1994 and also contains essential details required as per the provisions of Cenvat Credit Rules, 2004. After recording such a clear findings, the first appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst OIA No. SRP/39/DMN/2013-14, dated 1-5-2013. 2. Heard both sides and perused the case records. 3. On perusal of the records, it transpires that the appellants had taken Cenvat credit of Service Tax paid on sales commission on the basis of debit notes. Show cause notice was issued directing them to show cause as to why such credits be not denied on the ground that the said documents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the S T Rules, 1994 but there is also a need to ensure that the tax for which credit is availed are paid to the exchequer by the service provider. In the instant case, I find that the debit notes have been issued by the service provider viz. "Neha P. Jain". The said relevant debit notes contain the debit note Number, description of service as sales commission, amount of Service Tax, Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In case of any adverse report, the appellant shall not be eligible for the credit and shall also be liable to pay interest and equal penalty as well, as per law. Having decided the case on merit, I am not going into the contention of suppression of facts etc." 4. It can be seen from the above reproduced paragraph that the first appellate authority specifically records that the debit notes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification was uncalled for seems to be correct and needs to be allowed. 5. It is also pertinent to mention here that the Revenue has not filed any appeal against the findings of the first appellate authority (as reproduced hereinabove). 6. In view of this, the appeal to the extent seeks the interference of the bench for setting aside the observation of requirement of verification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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