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TMI Blog2008 (9) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ke up the appeals. 2. Appeal No. E/396/2008 is against the Commissioner's order denying Cenvat credit of Rs. 53,52,737 on input services and demanding equal amount of duty and imposing penalties. The above credit had been taken on the strength of 2 invoices dated March 2007 issued by the input service provider, viz., M/s. Multi Color Project (I) Ltd. The said credit was availed on 29-6-2007 and utilized, later on, for payment of duty on their final products. In adjudication of a show-cause notice, the Commissioner held that the above invoices were not proper documents for availment of the credit on account of the provisions of rule 9(1)(b) read with Explanation under the CENVAT Credit Rules, 2004. It is the case of the appellants that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction with the entire sub-rule, which was not intended by the legislative authority. The Explanation was intended to clarify the scope of 'supplementary invoice' mentioned in clause (b) of sub-rule (1) and the same had nothing to do with anything contained in clauses (a) and (c) to (g). We have heard the learned SDR also, who has reiterated the findings of the Commissioner. 3. Rule 9(1) of the CENVAT Credit Rules, 2004, which arises for interpretation, is reproduced below Documents and accounts.- (1) The CENVAT credit shall be taken by the manufacturer 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 for clearance of - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade thereunder with intent to evade 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 (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 (e) a challan evidencing payment of service tax by the person liable to pay service tax under sub-clauses (iii), (iv), (v) and (vii) of clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994; or (f) an invoice, a bill or challan issued by a provider of input service on or after the 10th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duced the relevant provision in this order. Obviously, the invoices issued to the appellants by the input service provider did not attract clause (b) of sub-rule (1) of rule 9. This clause, in fact, did not apply to service tax at all. The Explanation to this clause was also therefore not applicable to the above invoices issued by the input service provider. Documents for availment of credit of service tax paid on input services were those referred to under clauses (e), (f) and (g) of sub-rule (1) of rule 9. The Explanation ibid was not applicable to any of these provisions. Therefore, the view taken by the Commissioner in para 7.03 of the impugned order is ex facie incorrect. In the 2nd case, what was availed by the appellants was credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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