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TMI Blog2015 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed details could be an invoice or bill. It is not brought out by Revenue as to what are the standard elements of an Invoice or Bill or Challan which are lacking in the debit notes issued to Respondent s Head Office. - Respondent has taken credit on the basis of ISD invoices issued by Respondents HQ and not on the basis of debit notes of the Sales Commission agents. As ISD invoices on the basis of which credit was taken are the prescribed documents, therefore, credit was correctly taken by the Respondent. Accordingly, there is no reason to interfere with the orders passed by the First Appellate Authority. - Decided against Revenue. - Appeal No.E/10798/2013 - Order No. A/11020 / 2015 - Dated:- 16-7-2015 - Mr. H.K. Thakur, JJ. For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Anand Nainawati (Advocate) appearing on behalf of the Respondent argued that CENVAT Credit was in fact taken on the basis of ISD certificates issued by their Mumbai office. Learned Advocate made the Bench go through Para 3(v) and 8 of OIA dt.31.12.2012 to argue that CENVAT Credit was taken on the basis of ISD invoices issued by their Head Office, which were valid documents. That Respondents Head Office has taken credit on the basis of Debit Notes which was a wrong nomenclature and the debit notes had all the essentials of an invoice. He relied upon the following case laws to argue that even the Head Office has taken CENVAT Credit properly which is passed on to the Respondent under a valid ISD invoice, under Rule 4A of the Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, but are of the nature of invoices and Assistant Commissioner in the order-in-original has given a clear finding that the debit note cum bill contain all the requisite information as per the provisions of Rule 9(1) of the Cenvat Credit Rules, 2004, that the service provider has also charged the service tax and has deposited the taxes to the exchequer and that the debit notes cum bills are in the name of the respondent. From the nature of these documents called debit notes cum bills in the Commissioner (Appeals)s order, it is clear that the same are in the nature of invoices as these documents not only contained the information about the name of the service provider, the nature of the service provided, but also the value of service and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority in Para 8 of the OIA dt.31.12.2012 has made following factual observations:- 8. In order to examine if all the particulars required to be contained in the duty paying documents are there in the debit notes, I perused the sample copies of debit notes and observe that the Registration Number of Service Tax assessee, amount of Service Tax, name of service, name and address of the service provider, name and address of service receiver, service charges etc, have been indicated clearly in the relevant debit notes.I also observe that in fact the credit has been taken by the appellants on the strength of ISD invoices issued by their Head office under Rule 4A. The Head office of the Appellants has availed the credit on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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