9911796707
TMI Blog2017 (9) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... r finding on the eligibility of the appellant for the benefit under N/N. 12/2003-ST. CENVAT credit - duty paying documents - denial on the ground that the input service did not mention PAN based registration number, which makes the document as ineligible to support the credit - Held that: - Though the appellants only pleaded that the eligibility of the credit cannot be denied on this ground as the fact of payment of service tax is not in dispute, we find this aspect also can be verified by the Original Authority. The fact of discharge of service tax by the appellant should be verified for invoking discretion under Rule 9 based on evidences submitted by the appellant. Appeal allowed by way of remand. - Service Tax Appeal No.53307/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond agreement, which dealt with erection work, the Original Authority held that abatement under Notification No.1/2006-ST shall not be available as the appellants did not include the value of plant and machinery and equipments to arrive at the gross value. 2. There is one more issue in this appeal relating to denial of cenvat credit on the ground that provider of input service did not mention PAN based registration number, which makes the document as ineligible to support the credit. The Original Authority upheld the denial of credit on this ground. 3. Ld. Counsel for the appellant submitted that while the Original Authority gave a categorical finding regarding the availability of notification no.12/2003-ST with reference to their fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Allahabad) (2) Commissioner Vs. HCL Technologies Ltd. 2016(46) STR 751 (Tribunal-Delhi) (3) Computer Sciences Corporation India Pvt. Ltd. 2015-TIOL-2123-CESTAT-DELHI 5. Ld. AR supported the findings of the lower authorities. She submitted that the Original Authority found that the appellant is not eligible for abatement under Notification no.1/2006 as there was no supply of plant machinery and equipments in the execution of the second work order. As such, the Original Authority correctly concluded that the gross value should suffer tax without any abatement. Regarding cenvat credit availed on documents not having PAN based registration, Ld. AR submitted that the correctness of such documents otherwise, requires v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, we direct the Original Authority to re-examine the issue for a clear finding on the eligibility of the appellant for the benefit under notification no.12/2003-ST. Regarding the second issue, we have perused the invoices on which the credit taken by the appellant is being disputed. Registration number is not based on the PAN number though PAN is also indicated in the same invoice. Though the appellants only pleaded that the eligibility of the credit cannot be denied on this ground as the fact of payment of service tax is not in dispute, we find this aspect also can be verified by the Original Authority. The fact of discharge of service tax by the appellant should be verified for invoking discretion under Rule 9 based on evidences submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
