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TMI Blog2017 (12) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on the ground that the documents produced were officially prescribed by the rule only from a particular date is not justifiable. The original authority directed to examine supporting documents which the appellant claim are duly authenticated by the service provider (Indian Railways) and to examine the eligibility of the appellant for such credit - appeal allowed by way of remand. - E/53678/2015 & E/54209/2015 - A/57354-57355/2017-EX[DB] - Dated:- 16-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Shri K.K. Anand, Advocate - for the appellant Shri H.C. Saini, D.R. - for the respondent ORDER Per: B. Ravichandran These two appeals are on same dispute regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... photocopies of the railway receipts mentioned in the STTG Certificate. 3. The ld. Counsel submitted that the above amendments were carried out in order to mitigate the difficulty faced by the appellant and many others in availing credit in respect of transportation of goods by Railways. This cannot be construed as addition of a completely new type of document in the eligibility criteria. As such, it should be considered only as clarificatory in nature and not statutorily amendment of substantial nature. Accordingly, he prays for allowing the credit by setting aside the impugned order. 4. The ld. AR submitted that the documents which were prescribed as per Rule 9(1) are statutory requirements and the original authority has no discr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods or the taxable service, assessable value, service tax registration number of the person issuing the invoice etc. We note such discretion has been given in order to facilitate the bonafide assessee who avails credit of input services to avail such credit even in the case of certain infirmity in the documents supporting the tax payment. We note the provisions of Rule 9 is basically to ensure that no assessee availed the credit which is not due to them. In the present case, the denial of credit on the ground that the documents produced were officially prescribed by the rule only from a particular date is not justifiable. We set aside the impugned order and direct the original authority to examine supporting documents which the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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