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TMI Blog2017 (6) TMI 1020X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Versus Commissioner of C. Ex., Indore [2017 (4) TMI 209 - CESTAT NEW DELHI], where it was held that as long as such debit notes contained all requisite information as prescribed under Rule 9(1), these should be considered on par with invoices and, hence, credit cannot be denied - credit allowed. CENVAT credit - bus service for which the recovery was made from the employees - time limitation - Held that: - the availment of CENVAT credit on bus service and recovery of the service charges from the employee were not disclosed to the department by the appellant, therefore there is a clear suppression of fact on this count. Hence, the demand for extended period is correct, accordingly the demand of ₹ 1,26,385/- corresponding penalty a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) M/s. Ad-Manum Packaging Pvt. Ltd. Vs. Commissioner of C. Ex. Indore 2017 (346) 142 (Th.-Del.) As regard the credit of ₹ 36,937/- along with penalty. He fairly concedes that the appellant is not contesting this liability. As regard credit of ₹ 1,26,385/- availed on bus service, he submits that the entire demand is time barred as the extended period was invoked. The issue that whether the credit is available in a case where an amount of such service charges recovered from the employee has been finally decided by Hon ble Bombay High Court in the case of Ultratech Cement Ltd. Vs. Union of India 2015 (320) ELT 279 (Bom.). Therefore the issue was contentious and there was no suppression of fact on part of the appellant theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade by both the sides. As per Rule 9 of the Cenvat Credit Rules the document prescribed for taking Cenvat Credit in respect of input services are invoice, bill or challan issued by provider of input service as per Rule 4A of the Service tax Rules. The challan shall contain certain information such as name, address and registration number of the service provider, the name and address of the recipient, description and value of service tax amount and service tax registration number. From the fact, it is clear that whatever informations required in terms of Rule 4A in the document, more or less all the informations are appearing in the debit notes, therefore the debit notes can be accepted for allowing Cenvat Credit. This Tribunal has taken a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slature permitted a Bill of Entry to be issued under Customs Act, 1962 for the goods involved in clearance. Law has still gone on to say that certificate of an Appraiser of Customs is recognised to be an evidence to grant Cenvat credit. Accordingly, while enacting Rule 9(f) of Cenvat Credit Rules, 2004, legislature intended a bill issued shall also serve the purpose for claiming Cenvat credit. What a bill means is that which gives right to an actionable claim. A party raising the bill communicates its intention to the recipient of service making him aware of his contractual obligation and value involved to provide such service. That may be a substitute of invoice because of phraseology used in Rule 9(1)(f) of Cenvat Credit Rules, 2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit should not be denied simply on the basis that they are debit notes and are not documents specified under Rule 9(1) of the Cenvat Credit Rules, 2004. It has been further constantly held that as long as such debit notes contained all requisite information as prescribed under Rule 9(1), these should be considered on par with invoices and, hence, credit cannot be denied. In the present case, we find that the Original Authority has gone through the debit notes and has recorded in his order dated 25-3-2010, that these debit notes contained all necessary details and, hence, has allowed such Cenvat credit. I find no reason to disagree with this observation inasmuch as he has carried out verification already in the first place, I find no reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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