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TMI Blog2024 (10) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... phold the impugned order. The appeal is allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied. This issue has been considered by this Tribunal in the case of Novozymes South Asia Pvt. Limited (supra) and held as under :- 5. Coming to the deficiency in the documents, I observe that while applying the provisions of the Statute, officers seem to ignore important aspects. In para 15 of the Order-in-Original, the original authority observed "sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004, the bill/invoices shall contain the Registration No. of the person issuing, name and address of the person receiving taxable service, description and classification of the taxable service. As these details are not shown in the bill/invoice, hence Cenvat credit is liable to be disallowed. In the show cause notice issued, I find that same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Assistant Commissioner made a categorical observation that above mentioned particulars, meaning thereby, name and address of the person receiving taxable service, description and classification of taxable service are not forthcoming on the invoice. The only basis this objection can be upheld is that photocopy submitted by the appellant cannot be relied upon. Unfortunately, the Assistant Commissioner does not even say that he has verified the original or photocopy. The Commissioners (Appeals) observes : "I find that adjudicating authority has convincingly established vide para 15 of the impugned order that the appellants have taken the credit of Service Tax on the basis of bill which is not a prescribed document and does not contain d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be produced, how suppression of facts can be invoked and on what basis defies imagination. In any case, I find considerable force in the arguments advanced by the Learned Counsel that before a decision in the case of Cadila Healthcare (supra) by Hon'ble Gujarat High Court was rendered, there was a view prevailing that credit is admissible in respect of service rendered by commission agent. In fact, there is a Circular issued by the Board where such a view has been taken. Under these circumstances, extended period could not have been invoked in this case. The discussion above would show that on merits as well as on limitation, the impugned order cannot be sustained. Accordingly, the impugned order is set aside and appeal allowed with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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