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TMI Blog2016 (7) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... hri P. K. Choudhary, Judicial Member For the Appellant : Shri M. Saravanan, Consultant For the Respondent : Shri R. Subramaniyan, AC (AR) ORDER This is second round of litigation before this Tribunal. The brief facts of the case are that M/s.Everest Industries Ltd., Podanur, Coimbatore, the appellant herein, are the manufacturers of Asbestos Cement Sheet and had been availing input service credit. 2. M/s.Peirce Leslie Agencies Ltd., the CHA had raised invoices for the input services rendered directly to the appellant and for some other services rendered by third party. Service charges and taxes were collected from the appellant by the said CHA through debit notes. During April 2008 to December 2008, the appellant had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued from File C.No.IV/2/9/2011 dated 05/11/2014, reported the following facts with sample documents : * For the services provided to Everest for the impugned import of goods, the steamer agents raised bill on Everest for collection of 'Terminal Handling Charges, Delivery Order fee, Container Cleaning Charges etc. These charges along with service tax were paid by Peirce Leslie on behalf of Everest. Subsequently, the service provider Peirce Leslie, have raised debit notes on Everest for reimbursement of the amounts paid. * In the Debit notes, the Custom House Agent adds some additional amounts over and above the amounts charged by the steamer agent. The service tax was worked out on the revised increased amount i.e. the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The CHA had provided Custom House Agent service to the appellant and have raised invoices for collection of their service charges which includes service tax. It has also been verified and confirmed that all the impugned debit notes contain the service tax registration number of the respective service providers. All the details of the service provided is recorded in the debit notes. Since the documents on the basis of which credit has been availed, specify and contain essential details which are required as per the proviso to Rule 9 (2) of Cenvat Credit Rules and there is no observation that service has not been received, there is no occasion to doubt about the eligibility of the documents. 5. I find that the Board vide circular No.766 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been correctly availed. Since this is second round of litigation before the Tribunal, it would be a futile exercise to send back the matter again for re-consideration. Therefore, appeal is allowed to reduce the litigation, finding relevancy and integration of the cenvatable input services with the activities of the appellant. In the facts of the present case, I find that the amount of service tax has been discharged by the service provider by cash and by utilizing CENVAT credit. Since the dues have been duly discharged, I find that the appellant-company is eligible for CENVAT credit. Since the issue is interpretative in nature, the imposition of penalty on the appellants is not warranted and the same is set aside. Accordingly, resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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