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TMI Blog2019 (4) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... of photocopies which were produced. Referring to the judgment in Shivam Electrical Industries's case [ 2018 (2) TMI 816 - JAMMU AND KASHMIR HIGH COURT ] relied upon by the learned counsel for the appellant, suffice it to notice that the said pronouncement being based on its own facts does not advance the case of the appellant. Appeal dismissed - decided against appellant. - STA-11-2017 (O&M) - - - Dated:- 13-3-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. For The Appellant : Vikrant Kackria, Advocate For The Respondent : Mr. Sourabh Goel, Advocate ORDER AJAY KUMAR MITTAL, J. 1. This appeal has been preferred by the appellant under Section 35G of the Central Excise Act, 1944 (in short th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dian Airlines, the appellant was making profit by selling the space in small parcels. The appellant had paid service tax under the category of Business Auxiliary Service and availed Cenvat Credit amounting to ₹ 13,51,976/- of the service tax charged by the Indian Airlines on the amount paid under the Scheme. During the course of audit, an objection was raised that the Cenvat Credit of ₹ 13,51,976/- had been availed on the photocopies of the receipts issued by the Indian Airlines, New Delhi in favour of the appellant. In response thereto, the appellant produced the certificates and bills dated 22.8.2005 (Annexure A-1) issued by the Indian Airlines. Pursuant to the letter dated 16.2.2007 (Annexure A-2) sent by the appellant, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty, respectively. On deposit of the aforesaid amount, the Tribunal vide order dated 26.11.2007 disposed of the appeal directing the Commissioner (Appeals) to decide the appeal of the appellant on merits. In pursuance thereto, the Commissioner (Appeals) vide order dated 31.1.2008 (Annexure A-7) rejected the appeal of the appellant holding that the appellant had availed the Cenvat Credit on the basis of photocopies of the receipt issued by the Indian Airlines. Against the order, Annexure A-7, the appellant filed an appeal (Annexure A-8) along with application for stay on 2.5.2008 before the Tribunal. The Tribunal vide order dated 30.5.2012 (Annexure A- 9) dismissed the appeal by observing that the documents on which credit had been claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, classification and value of taxable service provided, registration no. of the service provider. The receipt issued by the Indian Airlines nowhere indicates that the same is an invoice, a bill or challan issued by a provider of input service. Accordingly, I find that the same is not a specified eligible document under sub-rule (1) of Rule 9 of Cenvat Credit Rules, 2004 for availment of Cenvat Credit. 7. On appeal, the Commissioner (Appeals) upheld the said findings by observing as under:- The facts in the present case indicate that the appellants have availed credit on the basis of photocopy of receipt issued by Indian Airlines in the name of M/s Aanex Service, New Delhi. The receipt is not a document specified under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to goods used as inputs in respect of which this type of questions do not arise and it is easy to apply the proviso to Rule 9(2) of the said rules. Input services are on a different footing altogether. In our opinion, it is not a case of just ascertaining whether the tax amount has been deposited in the treasury by looking at the bank statements and then allowing credit to any person who stakes claim for credit of the tax so deposited. 13. In view of the above discussion and in view of the provisions in Rule 9(1) of Cenvat Credit Rules, 2004, we hold that the appellant is not entitled to the credit in question. 9. No illegality or perversity could be pointed out by the learned counsel for the appellant in the concurrent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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