9911796707
TMI Blog2016 (2) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... le Operators Service", "Business Auxiliary Service" and Broadcasting Service. They received input service viz., "Broadcasting Service" from various channels and availed credit thereon. By the impugned Adjudication order, cenvat credit was denied on the input service mainly, on the ground that the computer generated invoices were not signed by the service provider amongst others. According to Revenue, Rule 4A of the Service Tax Rules 1994 categorically prescribed that the invoices/challans should be signed by service provider. 3. The Ld. Advocate submits that after receipt of the impugned order, they have collected some document and information under the RTI Act, which are relevant for adjudication of the present case. By letter dtd 13.2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the input service invoices and other conditions are fulfilled, the same do not bear signature of the assessee or their authorised person which is a mandatory provision prescribed under Rule 4A(1) of Service Tax Rules 1994." And in this view, the said input service invoices are not proper documents for availing cenvat credit. The DSCN may be issued as the earliest to safe guard Govt Revenue as the huge amount of cenvat credit is involved." 4. He further submits that the Commissioner of Central Excise & Customs, Surat-I vide OIO No. SUR-EXCUS-001-COM-107-13-14 dtd 31.1.2014 in the case of M/s Surat Cable Network on the identical issue dropped the demand. 5. On close reading of the above letter dated 29.10.2009, it is clearly evident t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit." 6. The Supdt. of Central Excise by letter dated 29.10.2009 stated that the conditions prescribed under Rule 9(2) of Cenvat Credit Rules 2004 were fulfilled. The proviso to Rule 9(2) had given a discretionary power to the Deputy Commissioner of Central Excise or to the Asstt. Commissioner to allow the Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
