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TMI Blog2021 (2) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeal filed by the Revenue has been allowed. 2. Shri Hemant Bajaj learned Counsel for the appellant assisted by Ms. Sukriti Das submitted that the order passed by the Commissioner (Appeals) has been passed ex-parte for the reason that though the appellant had sought adjournment on January 23, 2018 since it received the letter intimating that hearing would take place on January 23, 2018 itself, but instead of adjourning the matter, the Commissioner (Appeals) decided the appeal on merits. He however, also submitted that the Tribunal may decide the matter on merits. 3. Shri Ravi Kapoor, learned Authorized Representative of the Department, however supported the order and stated that the Commissioner (Appeals) had provided opportunity t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find that the appellant has raised objection on allowing credit on the basis of CA's certificate and challans which do not contain complete details. The appellant has stated that the CA's certificate/challans/ISD invoices which do not contain the desired information as required under rule 4A(2) of the Service Tax Rules, 1994 are improper documents. The receipt of service by the respondent and the payment of service tax by the HO of the respondent are not under dispute, but the challans/ISD invoices issued by the HO do not contain the details of the provider of service and the details of recipient of credit. Hence, the cenvat credit availed by the respondent is inadmissible and liable to be recovered under Rule (14) of Cenvat Credit Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by the appellant only on January 23, 2018. The Commissioner (Appeals) did not grant an adjournment as he did not believe that the letter dated January 10, 2018 that was sent by speed post was received by the appellant on January 23, 2018. 7. The Commissioner (Appeals) did not have any proof of the postal department regarding service of the letter dated January 10, 2018 and only a presumption has been drawn by the Commissioner (Appeals) that since the letter dated January 10, 2018 was sent by speed post, it must have been delivered prior to January 23, 2018. In the absence of the any documentary proof regarding service of the letter January 10, 2018 upon the appellant, the Commissioner (Appeals) was not justified in forming such an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmitting the appeal, the following questions of law were framed by the High Court:- "We have heard Shri R.C. Shukla, learned counsel for the department. The appeal is admitted on the following questions of the law- "(i) Whether the head office of the party, not registered with the department under the provisions as envisaged under Notification No. 26/2005-Service Tax, dated 7-6-2005 issued in terms of sub-section (2) of Section 69 of the Finance Act, 1994 is eligible to issue any document to pass on the credit to their manufacturing unit and whether on the basis of these documents Cenvat credit be allowed? (ii) Whether a manufacturer is eligible to avail and utilize Cenvat credit on the basis of the documents which are not prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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