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TMI Blog2018 (8) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... e invoice along with the amount of Service Tax. The appellant is neither expected nor is under any legal obligation to find out that the Service Tax so mentioned in the invoices stands actually paid by the service provider or not. In terms Rule 4(7) of Cenvat Credit Rules readwith Rule 9 of Cenvat Credit Rules, the only requirement of the assessee is to pay the value of the services as also the quantum of service tax as assessed in the invoice raised by the service provider and then to avail the credit. The assessee cannot be held responsible for any default in non-deposit of duty by the service provider and the credit of the service tax paid by him to the service provider for further deposit in the exchequer kitty cannot be denied to hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n such a scenario, Revenue initiated proceedings against the present appellant for denial of the credit on the sole ground that the service provider has not deposited the same with the Revenue. The appellant during the course of adjudication took a stand that the service provider have raised the invoices showing the value of the services as also the service tax amount separately. The said invoices also have the proper address and registration number of the service provider. Based upon the same, the appellant have taken the credit and if the service provider has not deposited the service tax with the Revenue, the Revenue s remedy lies at the end of service provider, for recovery of the non-paid service tax. 3. The said submissions were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal. He has also drawn our attention to Circular No.441/7/99-CX dated 23.02.1999 laying down that where the Cenvat Credit stands availed by an assessee on the basis of the invoices issued by the suppliers and where the invoices have all the necessary informations and details i.e. description of the goods, assessable value, name and address of the factory or warehouses, the credit of duty so paid has to be allowed. 5. After hearing the ld.AR appearing on behalf of the Revenue and on examination of the sample invoices in question, we note that the appellant has admittedly procured the Cenvatable services of construction of factory from M/s. Keil India Engineering Pvt.Ltd. and all the requisite particulars stand mentioned in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon ble Supreme Court in the case of CCE, Jalandhar vs. Kay Kay Industries reported in 2013 (295) E.L.T. 177 (S.C.) has observed that the assessee cannot verify from the department whether the duty has actually been paid by the manufacturer or not. Similarly, the Hon ble Jharkhand High Court in the case of CCE, East Singhbhum v. Tata Motors Ltd. reported in 2013 (294) E.LT. 394 (Jhar.) has observed that it is unreasonable to expect buyer of such inputs to go and verify accounts of supplier or to find out from the Central Excise Department whether duty has actually been deposited or not. In such a scenario, the recipient cannot be denied the credit. Similarly, the Hon ble Rajasthan High Court in the case of J.K.Industries Ltd. v. Union of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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