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TMI Blog2017 (2) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... me invoice, if any document issued by the service provider,” which contained all the information as required under Rule 4 of the Service Tax Rules, credit should be allowed - From the documents, I observe that all such informations are given in the so called invoices therefore credit on such invoices cannot be denied. Appeal allowed - decided in favor of appellant. - E/1317/11 - A/85143/17/SMB - Dated:- 16-12-2016 - Shri Ramesh Nair, Member (Judicial) Shri Sunil Agarwal, Advocate for Appellant Shri V.K. Shastri, Asstt. Commr. (A.R) for respondent Per : Ramesh Nair The appellant has availed the cenvat credit of service tax paid on the renting of immoveable property which they have taken on rent from individual. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the premises towards the rent and service tax paid thereon. These documents are given all the information such as serial number, name, address and registration number of the service provider name, address of the service receiver. He further submits that in respect of all the three lessors there are lease agreement with the appellant therefore all the details of terms and conditions are appearing in the said lease agreement, therefore it is not correct to allege that the credit was taken on invalid documents. He further submits that the adjudicating authority has traveled beyond the scope of show cause notice in as much as he has denied the cenvat credit also on the ground that the premises taken on rent has not been incorporated as the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notice. Therefore the adjudicating authority was not supposed to go into any other aspect, which was not raised in the show cause notice therefore the said ground taken in the adjudication order is set aside, on the premise that the adjudicating authority was not permitted to travel beyond the scope of show cause notice. As regard the issue raised in the show cause notice that the documents on the strength of which the credit availed are not the prescribed invoice, but it is debit notes, vouchers or statements, on careful perusal of these documents, I find that though it is not pre-printed commercial invoice but it is either in letterhead on the lesser of the premise or in the printed form of the invoice is in terms of Rule 9 of the Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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