9911796707
TMI Blog2017 (3) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by M/s HP State Civil Supply Corporation, all the information as required in terms of Rule 9 CCR, 2004 read with Rule 4 A of ST Rules are fulfilled and as such, the appellant is entitled to the Cenvat Credit of ₹ 39,500/- in question. So for the availability of Cenvat credit of ₹ 11,87,353/-, for supply of manpower is concerned, the service provider is registered and have raised proper bills which contained, prima facie, particulars required and the appellant have made the payment by cheque through the banking channel, which prima facie satisfies the authenticity of the transaction - the appellant received ‘supply of manpower’ from the service provider for the work in the nature of packing, forwarding, sales promotion and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 39,500/-, as debit note is not the prescribed document for availing Cenvat credit and it further appeared that the appellant have availed Cenvat Credit of ₹ 11,87,353/-, on the strength of invoices issued by the service provider-M/s Parmeshwar Sons, Faridabad for providing un-skilled labour for loading/unloading, delivery and small packing outside the factory of the goods, cleared from the factory and also for supply of skilled labour for the purpose of marketing and sales promotion. The SCN was adjudicated on contest and the proposed demand was confirmed with interest and equal amount of penalty imposed being ₹ 15,27,613/-. Being aggrieved, the appellant preferred an appeal before the Ld. Commissioner (Appeals), who vid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Further, draft charges payable to bank shall be recovered from the supplier and the Corporation shall also deduct service tax on service charges amount, from the payment of the suppliers in accordance with the provisions of service tax Act, as notified by the government of India from time to time. Further, perusal of the Bill or payment advice or challan issued by the M/s HP State Civil Supplies Corporation dated 26.03.2011, it is seen that the same is properly numbered and also contains the service tax registration number of the Corporation, the same is addressed to the appellant mentioning that it is for payment of medicine supplies to Government Hospitals and Medical Institutions. Further, in the details in the form of table, the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon. Accordingly, all the conditions being fulfilled the disallowance of Cenvat Credit is bad and the same is fit to be allowed. 4. The Ld. AR for Revenue relies on the impugned order. He further takes me through the Para-6, 7 8 of the impugned order, wherein the Commissioner(Appeals) have observed that he finds that as per Sub-Rule 1 of Rule 9 of CCR, 2004, the prescribed document for Cenvat credit is an invoice of the manufacturer or service provider, and Sub Rule 2 to Rule 9, provides that no Cenvat Credit under Sub Rule 1 shall be taken unless all the particulars as prescribed under the Rules, as the case may be, are contained in the said documents. Further, the Commissioner (Appeals) found the debit note (not containing any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 4 A of ST Rules are fulfilled and as such, I hold that the appellant is entitled to the Cenvat Credit of ₹ 39,500/- in question. So for, the third issue is concerned regarding the availability of Cenvat credit of ₹ 11,87,353/-, I find that from the perusal of invoices on record, and the agreement between the parties that it is basically an agreement to provide manpower for specified purposes being packing, forwarding or marketing or sales promotion. It is not disputed by Revenue that the appellant have not received the deployment of manpower by the service provider for the work of the appellant. Further, I find that the service provider is registered and have raised proper bills which contained, prima facie, particulars re ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
