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TMI Blog2020 (2) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the credit in case these details are available in the documents submitted - The documents produced clarifies that all the requisite details as mentioned in the proviso to sub rule 2 of Rule 9 ( as mentioned above ) were made available to the Department while availing the credit by the appellant. In such circumstances, the denial of credit for the sole reason that the invoices issued by the service provider were not in the name of the appellant who was the availing credit is not justifiable. Thus, it stands clarified that the other conditions for availing cenvat credit were fulfilled by the appellant who admittedly had paid the service tax. There remains no more requirement of invoice to be in his name only, Hence order under chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant proposing the reversal of the said cenvat credit with the interest at the appropriate rate and the proportionate penalties. The said proposal was confirmed initially by the order in original bearing no. 46/2017-18 dated 15.12.2019. The appeal thereof has been rejected vide order in appeal no. 407/JPR/2018 dated 24.9.2018. Being aggrieved, thereof, the present appeal has been filed. 2. I have heard Mr. Ravinder Singh, Consultant for the appellant Mr. Pradeep Gupta, Authorised Representative for the Respondent. 3. It is submitted on behalf of the appellant that the Cenvat Credit availed by the appellant has been denied on the sole ground that the invoices issued by the service provider are not in the name of the appellant b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the port. A similar fact though has been recorded by the Commissioner (A) in the order under challenge but while recording his findings, he has mentioned: It is immaterial if the appellant has made payment to the service provider on the behalf of the original importer. The original importer etc. were entitled to take credit on such documents if they fulfil the terms and conditions of Cenvat Credit Rules 2004, but certainly the appellant was not entitled to credit in respect of any of the invoices or bills even if the appellant has made payment . Thus it become apparent that the basic allegation levelled against the appellant about making no payment of service tax was held otherwise by the commissioner(A). To adjudicate appellant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord. The provision extends power to the authorities to allow the credit in case these details are available in the documents submitted. From the record, it is perused that appellant while availing the Cenvat Credit has furnished following documents i. Photocopies of input service invoices issued by the shipping lines and in most of the invoices the name of the Appellant is clearly mentioned in front of remarks column as High seas to Sumetco Alloys. ii. Photocopies of Demand Drafts issued by the Appellant banker Bank of Baroda, Asaf Ali Road, New Delhi in favour of shipping lines. iii. Certificate dated 20.12.2016 issued by the Branch Manager of Bank of Baroda, Asaf Ali Raod, New Delhi. In this certificate the branch manager has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een fulfilled or not. 8. From the above discussion it stands clarified that the other conditions for availing cenvat credit were fulfilled by the appellant who admittedly had paid the service tax. There remains no more requirement of invoice to be in his name only, Hence order under challenge is held unreasonable passed ignoring the intent of Rule 9 CCR, 2004. Otherwise also, the availability of Cenvat Credit is a substantial relief. The same cannot be denied merely on the ground of procedural lapse. Above all in the present case there has been a wrong observation by the Department about any payment to have been made by the appellant. The documents as mentioned above are sufficient to prove that it was appellant only, who had made the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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