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TMI Blog2023 (5) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... receiver, who avails Cenvat credit, i.e. in the instant case of the appellants. It is also found that proviso to Rule 9(1) of Cenvat Credit Rules provides that even if the duty paying documents (i.e. the invoice, bill or challan issued by the person who is providing taxable service to taxable output service provider such as the appellant) does not contain all particulars but contain the details of duty or service tax paid or 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, credit may be allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2016. On an appeal filed by the appellants, the Commissioner (Appeals) vide impugned order upheld the order of the original authority. Hence this appeal. 2. Shri Gopal Mundhara, learned counsel for the appellant submitted that the issue regarding eligibility of Cenvat credit in respect of services received prior to registration is no longer res integra and Rule 4A of the Service Tax Rules, 1994 does not impose any obligation that the service recipient require to be registered. He relies upon Rajender Kumar Associates Vs. Commissioner of Service Tax, Delhi-II [2021 (45) GSTL 184 (Tri.-Del.)], wherein it is held that once the requirements of Rule 4A of the Service Tax Rules and Rule 9 of Cenvat Credit Rules, 2004 are satisfied, the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore, non-registration of the branches is only a procedural lapse. He relies on Commissioner of Central Excise Vs. Dashion Ltd. [2016 (41) STR 884 (Guj.)] Learned counsel for the appellant also submits that a show cause notice can be issued invoking the extended period but extended period can be invoked where there is evasion of tax or intent to evade payment of tax, by way of commission, omission or failure to disclose wholly or truly material facts required for verification of assessment. In the instant case, the appellants have filed returns with the department from time to time and have provided material facts; department is very well aware of the availment of credit by the appellant; as the show cause notice has been issued pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) the service tax payable thereon : Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company providing service to any person, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule. Provided further that in case the provider of taxable service is a goods transport agency, providing service to any person, in relation to transport of goods by road in a goods. RULE 9 . Documents and accounts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiving taxable service; description and value of taxable service provided or agreed to be provided and the service tax payable thereon. We find that as submitted by the appellants, there is no requirement to indicate in the invoice, the registration number of the receiver, who avails Cenvat credit, i.e. in the instant case of the appellants. We also find that proviso to Rule 9(1) of Cenvat Credit Rules provides that even if the duty paying documents (i.e. the invoice, bill or challan issued by the person who is providing taxable service to taxable output service provider such as the appellant) does not contain all particulars but contain the details of duty or service tax paid or payable, description of the goods or taxable service, assessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant herein. It was open to the jurisdictional officials to establish that the impugned services were not input service within the meaning of the Rule 2 of Cenvat Credit Rules, 2004. It is not for the provider of output service to satisfy the jurisdictional official but for the jurisdictional official, on the basis of ascertainment, to satisfy itself on the deployment of such service and to initiate proceedings in the absence of such satisfaction. Neither does the show cause notice adduce any evidence of that and nor did the jurisdictional official do so under the latitude afforded by the direction in the remand order of the Tribunal. The sweeping assertion of non-existence merely owing to non-registration is not dissimilar to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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