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TMI Blog2022 (3) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... vices for the appellant. Admissibility of the cenvat credit is determined as per Rule 3 of the Cenvat Credit Rules. Rule 9 prescribes the documents against which cenvat credit can be taken by the appellant. It does not determine the admissibility of cenvat credit in any manner. Sub-rule (fa) subsequently provided for the documents issued by the Railway as documents for availing cenvat credit. However, such prescription w.e.f. 27.8.2014 could not have been the reason for holding that the credit availed against the railway receipts containing all the details was inadmissible. Rule 9 is subservient to Rule 3 for determining the admissibility of cenvat credit. If the requirements of Rule 3 are satisfied, the credit could not have been denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat Credit Rules, 2004. 2.1 The appellant has availed cenvat credit on the strength of railway receipt which contained all the details as prescribed under Rule 9 of the Cenvat Credit Rules as it existed at the material time. Subsequently, Rule 9 was amended by Notification No. 26/2014-CE dated 27.08.2014 to insert sub-rule (fa) in sub-rule (1) which is as follows:- (fa) a Service Tax Certificate for Transportation of goods by Rail (herein after referred to as STTG Certificate) issued by the Indian Railways, along with the photocopies of the railway receipts mentioned in the STTG certificate; or 2.2 Revenue alleged that since this certificate for transportation of goods by the appellant has been prescribed by the rules w.e.f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing documents, namely :- (a) an invoice issued by - (i) [a manufacturer or a service provider for clearance of -] (I) inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; (II) inputs or capital goods as such; (ii) an importer; (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002; (iv) a first stage dealer or a second stage dealer, as the case may be, in terms of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short-levy or short-payment by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Finance Act or of the rules made thereunder with the intent to evade payment of service tax; or] (c) a bill of entry; or (d) a certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post Office; [or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs incharge of the Customs airport,] [(e) a challan evidencing payment of service tax, by the service recipient as the person liable to pay service tax; or] (f) an invoice, a bill or challan issued by a provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) * * * * ] (4) The CENVAT credit in respect of input or capital goods purchased from a first stage dealer or second stage dealer shall be allowed only if such first stage dealer or second stage dealer, as the case may be, has maintained records indicating the fact that the input or capital goods was supplied from the stock on which duty was paid by the producer of such input or capital goods and only an amount of such duty on pro rata basis has been indicated in the invoice issued by him : [ Provided that provisions of this sub-rule shall apply mutatis mutandis to an importer who issues an invoice on which CENVAT credit can be taken.] 3.4 As has been pointed out, sub-rule (fa) subsequently provided for the documents issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o such credit. 8 . The Punjab Haryana High Court, in the case of CCE v. Ralson India Ltd. - (2007) 6 STT 134 = 2008 (10) S.T.R. 505 (P H) held that if the duty paid has the character of inputs and their receipt in manufacturer s factory and utilization in manufacture of final product is not disputed, then the credit cannot be denied to such person. It is also to be noted that the Department s Circular dated 19th November, 2001 observes that once the duty payment is not disputed and it is found that the documents are genuine and not fraudulent, then the manufacturer would be entitled to Cenvat credit on duty paid inputs. 9 . In the present case, the authorities below have accepted that the respondents are entitled to such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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