9911796707
TMI Blog2017 (5) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent ORDER Per: Ramesh Nair The appellant M/s. Oil Natural Gas Corporation Ltd during the period April, 2007 to January, 2011 availed Cenvat credit in respect of service tax paid by M/s. BPCL on the strength of debit notes. The department issued a show cause notice alleging that as per Rule 9(1) (f) of Cenvat Credit Rules, 2004 the invoice, bill or challan issued by provider of input service on or after 10th day of September, 2004 is eligible documents for availing cenvat credit. The appellant availed Cenvat credit on the basis of debit note is neither invoice nor bill or challan as per prescribed under Rule 9(1)(f) therefore Cenvat credit so availed by the appellant is not in conformity with above referred provisions hence cenvat credit is not admissible to the appellant. The adjudicating authority denied the Cenvat credit, demanded interest and imposed equal amount of penalty under Rule 15(2) of the Cenvat Credit Rules, 2004. 2. Shri. Vinay Jain, Ld. C.A. with Shri. L. Badrinarayan, Ld. Advocate appearing on behalf of the appellant submits that service provider M/s. BPCL issued only debit note in respect of services namely, Storage and warehousing char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 401 (SC)] 4. We have carefully considered the submissions made by both sides and perused the record. 5. We find that issue to be decided whether Cenvat credit is allowable on the strength of debit note issued by service provider. In the present case the debit note is only document which was issued by service provider M/s. BPCL for service charges as well as service tax paid thereof. In this circumstances the said debit note should be accepted as invoice or bill or challan. Thus nomenclature has no significant important criteria is that the information mentioned in Rule 4(A) of Service Tax Rules, 1994 should appear in the documents which is raised for service charges as well as service tax to the service recipient. Information required as per Rule 4(A) are as under. (i) the name, address and the registration number of such person, (ii) the name and address of the person receiving taxable service; (iii) description, classification and value of taxable service provided or to be provided and (iv) the service tax payable thereon. For ready reckoner, sample of debit note involved in the present case is scanned below: From the above debit note, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the law does not stipulate such a condition that the information should be available in one page and not in many pages. If the legislature wanted all the information in one page, they would have prescribed a format. That is not the position obtaining in the present case. The very fact the legislature chose not to prescribe a format itself indicate flexibility given to the service provider to issue suitable documents. Thus, the stipulation is only with respect to information required to be provided in the said document. So long as the information is available in the document, it is a valid document for availing credit. Therefore, following the decision of this Tribunal in the case of Hybrid Electronic Systems P. Ltd. (supra), we hold that not furnishing all information in one page is not fatal so as to deny CENVAT credit. Accordingly, the impugned demand on this ground is unsustainable in law. Gwalior Chemicals Inds. Ltd. (supra) 5. The learned Departmental Representative has cited the judgment of Larger Bench of the Tribunal in the case of CCE, New Delhi v. AVIS Electronics Pvt. Ltd. (supra), wherein it was held that when as per the provisions of the Cenvat Credit R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Credit Rules, 2004. The observations of the Assistant Commissioner are contrary to the facts noticed by me on the basis of documents submitted before me. Since it is not clear as to whether the same documents which were produced before me were produced before the Assistant Commissioner or not, the matter has to go back to the Assistant Commissioner who shall go through the documents, verify whether service has been received and whether all the particulars as required under the Rules are available in the debit notes and adjudicate the matter afresh. If documents contain details required under Rule 98 (sic) [9(2)] of CENVAT Credit Rules, benefit of Service Tax Credit may be extended. Needless to say the appellants shall be given an opportunity to present their case and also the Assistant Commissioner shall be free to get any verification if necessary done. SPM Tools (Supra) 4. On careful consideration of submissions made by both sides, I find that as regard the issue whether Cenvat credit is admissible on the debit notes, the said issue has been settled in various judgments as cited by the Ld. Counsel. As regard the information to be mentioned on the debit notes, I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
