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TMI Blog2022 (8) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... ice as per Rule 4A of the Service Tax Rules, 1994. Further it is not in dispute that the services have not been consumed/utilised by the Appellant and no such allegation had been made out in the SCN issued - Cenvat credit cannot be denied to the Appellants and thus the appeal succeeds to that extent and the demand is quashed. Levy of penalty u/s 78 of FA - HELD THAT:- As regards service tax liability under RCM, since the amount has been paid with interest before issuance of the SCN itself, no penalty under section 78 can be imposed in the present case of the Appellant, being a settled jurisprudence. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.77839 of 2018 - FINAL ORDER NO. 75451/2022 - Dated:- 10-8- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd thus the present appeal before the Tribunal. 4. Heard both sides and perused the appeal records. 5. I find that the first issue to be decided is whether Cenvat credit of Service Tax can be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004. In this regard, Rule 9 of the Cenvat Credit Rules, 2004 provides as follows: RULE 9. Documents and accounts . -(1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty. Explanation . - For removal of doubts, it is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act; or [(bb) a supplementary invoice, bill or challan issued by a provider of output service, in terms of the provisions of Service Tax Rules, 1994 except where the additional amount of tax became recoverable from the provider of service on account of non-levy or non-payment or 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 ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case may be, are contained in the said document : Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, [assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be,] name and address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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