9911796707
TMI Blog2024 (7) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 documents. In appellant s case they have produced challan evidencing payment of service tax by their Head Office and thereby complied with provision of Cenvat Credit Rules, 2004. In addition to that they have produced an invoice issued by their Head Office i.e. provider of input service. Thus, they have complied with the provisions of 6(f) also. The particulars regarding the registration, the registration relied by the adjudication authority is only on the request made by the Head Office of the appellant for change of name and as per the evidence available on record, they have registered wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 read with Section 11AC of the Central Excise Act 1944. Aggrieved by the said order, an appeal was filed before the appellate authority and appellate authority also uphold the Order-in-Original passed by the adjudication authority. Aggrieved by the same, present appeal is filed. 3. When the appeal came up for hearing, learned counsel appearing on behalf of the appellant draws my attention to the show-cause notice issued by the respondent on 05.01.2009 where it is alleged that the assessee had contravened the provisions of Rule 9(2) of Cenvat Credit Rules, 2004 inasmuch as they have wrongly taken and utilized Cenvat credit of Rs. 43,22,166/- on invalid document issued by the Input Service Distributor and failed to produce the same for ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 day of, September, 2004 5. The learned counsel submits that if a challan evidencing payment of service tax by the person liable to pay service tax is produced, it is sufficient to comply with Cenvat Credit Rules, 2004. By producing the copy of the challan, the appellant fulfilled the conditions and eligible for the Cenvat credit as claimed by them. Learned counsel for the appellant further submits that when the matter was taken up by the adjudication authority, adjudication authority has made one more allegation that the registration certificate is dated 09.09.2008 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the details of payment made by them towards service tax which includes payment of Rs. 43,22,166/- on 26.12.2007 against service tax up to December 2009 on Intellectual Property. The learned counsel also draws my attention to the invoice issued by Head Office on 10.12.2006 regarding purchase order made by them with overseas agencies. The learned counsel also draws my attention to the decision of the Tribunal in the matter of Lokesh Machines Ltd. Vs. CCE, Hyderabad-I reported in 2017 (48) S.T.R. 486 (Tri.-Hyd.) wherein it is held as under: 5. From the report, it can be safely concluded that the appellant has properly accounted the credit availed by them. The defect if any is only with regard to the particulars which are required to be incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. Thus, they have complied with the provisions of 6(f) also. The particulars regarding the registration, the registration relied by the adjudication authority is only on the request made by the Head Office of the appellant for change of name and as per the evidence available on record, they have registered with the Service Tax Authorities w.e.f. 21.03.2005. Thus both the findings given by adjudication/appellate authority are factually wrong and unsustainable. Considering the findings given by the Tribunal in similar case, the appellant is eligible for the Cenvat credit availed by them based on the challan issued by the Head Office. Thus, impugned order is set aside. 8. Appeal is allowed with consequential relief, if any, in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
