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TMI Blog2025 (2) TMI 1051X X X X Extracts X X X X X X X X Extracts X X X X ..... ;If the requirements of Rule 3 are satisfied, the credit could not have been denied. Further, Rule 9(2) read with Rule 4A of the Service Tax Rules provides that any document which contains the details as prescribed under Rule 4A shall be considered as a proper duty paying document for all the purposes including availment of cenvat credit.' The Ld. Commissioner (Appeals), Ludhiana in the case of M/s Salasar Steel Structural Pvt. Ltd. on identical issue has allowed the Cenvat Credit and has held that Cenvat credit cannot be denied merely on account of non production of STTG Certificates. Extended period of limitation - HELD THAT:- The Revenue has not been able to establish any of the ingredients mentioned in Section 11A(4) - extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansportation service. 2.2 During the course of audit, it was observed that the appellant was procuring billets/blooms from different branches of Steel Authority of India Limited (hereinafter referred to as SAIL), these billets/blooms were transported to their premises through Railways. Besides availing CENVAT Credit on Central Excise duty paid on the strength of invoices issued by availing input service tax credit/CENVAT in respect of freight paid by SAIL to Railways for transportation of such billets/blooms to the appellant's premises. The appellant had availed service tax credit amounting to Rs. 30,30,317/- during the period Feb 2014 to December 2016; thereafter, the Department entertained the view that the appellant has taken the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the law. He further submits that the only issue involved in the present case is denial of Cenvat credit of Rs. 22,77,408/- only on the ground of non-submission of required documents i.e. STTG Certificates which according to the Department is a primary and essential documents to avail the Cenvat credit. He further submits that there is no dispute regarding the payment of service tax and the availment of credit by the appellant. He further submits that on identical issues the various Benches of the Tribunal has held that non production of STTG certificates cannot be valid ground for denial of Cenvat credit. In support of his submissions, He relied upon the following decisions: * JSW Steel Ltd. Vs. Commissioner 2022 (3) TMI 913 Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions of both the parties and perusal of the material on record, I find that the only issue involved in the present case is denial of Cenvat credit on account of non production of STTG certificates by the appellant. Further, I find that this issue was considered by the Division Bench of Mumbai Bench, CESTAT in the case of JSW Steel Ltd. cited (Supra) wherein after considering the Rule 9 of the Cenvat Credit Rules the Tribunal has held as under: "3.4 As has been pointed out, sub-rule (fa) subsequently provided for the documents issued by the Railway as documents for availing cenvat credit However such prescription we.f. 27.8.2014 could not have been the reason for holding that the credit availed against the railway receipts containi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and their receipt in manufacturer's factory and utilization in manufacture of final product is not disputed, then the credit cannot be denied to such person. It is also to be noted that the Department's Circular dated 19th November, 2001 observes that once the duty payment is not disputed and it is found that the documents are genuine and not fraudulent, then the manufacturer would be entitled to Cenvat credit on duty paid inputs 9. In the present case, the authorities below have accepted that the respondents are entitled to such Cenvat credit. The only point for consideration, in such circumstances is the type of document required to be produced to avail of such credit. The respondents have produced the TR-6 Chailan which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l by SAIL. Further, SAIL have paid the freight alongwith service tax on behalf of the buyer appellant, and further paid such freight and service tax is separately shown in the invoice. Thus, SAIL has acted as a pure agent of the appellant by paying freight alongwith service tax. Further, I find that there is no dispute as regards purchase and receipt of the inputs in the factory of the appellant. Further, there is no dispute of the appellant having paid to SAIL the full amount towards value of the goods alongwith freight and service tax thereon. In this view of the matter, I allow this appeal and hold that the appellant is entitled to cenvat credit on the input service being 'railway freight'. Accordingly, the appeal is allowed and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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