9911796707
TMI Blog2025 (4) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... of Review Order No.37/Review/CCO/S.TAX/2016 dated 21.09.2016 passed by the Committee of Chief Commissioners, Mumbai, assailing the Order-in- Original No.51-55/STC-IV/MRRR/16-17 dated 31.05.2016 (herein after, referred to as "the impugned order") passed by the Commissioner of Service Tax, Mumbai-IV, Mumbai. 2. Revenue has also filed this miscellaneous application bearing No.85991 of 2024, seeking change of name and address of the appellant arising on account of change in jurisdiction of the Service Tax authorities from 'Commissioner, Service Tax-IV, Mumbai' to 'Commissioner of CGST & Central Excise, Mumbai Central' and change in the name of the respondent, on account of the merger of the company and consequently, the Registrar of Companies, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.03.2013, 13.01.2014, 30.03.2015 and 08.09.2015 were also issued covering the period 01.10.2011 to 31.03.2015. The SCNs were adjudicated on the basis of appellant's reply letter dated 31.03.2016 to the SCNs and the submissions made during the personal hearing. Vide Order-in-Original dated 31.05.2016, which is impugned herein, the original authority had dropped all the proceedings initiated in the SCNs. Feeling aggrieved with this impugned order, the appellant had filed this appeal before the Tribunal. 4. Heard both sides and perused the records of the case. we have also considered the additional written submissions given in the form of paper book by both sides. 5. The issue in dispute is availment of CENVAT Credit of service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndor is bifurcated into the following categories and separate Invoices are raised for each category: a) Infrastructure professional fees -The invoice is raised for this amount for providing passive infrastructure. b) Site operation service fees -The amount represents the fees in respect of operations carried out on the site. c) Reimbursement of expenses towards electricity, diesel etc. - The Vendor is required to use electricity and diesel for providing 24 x 7 power back, so that the equipments owned by the Noticee can function. The electricity and diesel are Inputs for the Vendor to provide Passive Infrastructure Support services to the Noticee. 24.6 Further, I find that there is no contract or agreement between the noticee and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit has been availed by them. The details available on one such Debit note dated 15/2/2011 issued by M/s GTL infrastructures are as follows:.... 25.4 From the above. I find that the debit notes issued by the vendor contains all the relevant details as prescribed/required under Rule 4A of Service Tax Rules, 1994 and hence qualifies as a specified document for availing Cenvat Credit under Rule 9 of Cenvat Credit Rules, 2004. Thus I hold that debit notes on which Cenvat credit has been taken by the noticee are valid documents for availing the Cenvat Credit and hence the allegation made in the show cause notices that debit notes is not an specified document to avail Cenvat credit, is not justifiable and required to be set aside. 26. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounting to ₨. 11,28,86,302/- for 2008-2009 and 2009-2010, the issue for resolution is whether (a) 'debit note' suffices for the documentation requirements prescribed in rule 9 of CENVAT Credit Rules, 2004, and (b) if it does, whether such debit notes/invoices pertaining to reimbursements of diesel and electricity costs incurred by the service provider on which tax under Finance Act, 1994 has been duly discharged enables the recipient to take credit. xxx xxx xxx xxx 3. It is seen from records that M/s Spice Communications Ltd (since taken over by the respondent herein, M/s Idea Cellular Ltd) came under audit scrutiny for the said years and, based on their objection, proceedings were initiated for recovery of credit of Rs. 4, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with the law. Furthermore, the grounds of appeal relied upon definition of the 'inputs' to contend that diesel is not a permissible 'input. It would appear that the competent authority has not been able to draw a distinction between diesel as goods and any duties paid thereon being ineligible for availment of credit and a charge raised upon the recipient of the service as value of the service on which tax liability under Finance Act, 1994 has been duly discharged. 10. In view of the above we find that the grounds of appeal lack merit and appeal of Revenue is consequently dismissed." 7.1 In view of the above, we are of the considered opinion that the issues under dispute having been already decided by the Co-ordinate Bench of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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