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2015 (9) TMI 781 - CESTAT NEW DELHICenvat Credit - duty paying documents - credit taken on the basis of debit notes - Rule 9(1) of Cenvat Credit Rules, 2004 - the debit notes do not contain the information which is required to be mentioned in the invoices issued by the service providers under Rule 4A of the Service Tax Rules, 1994 - Held that:- there is no dispute that these persons are dealers. On going through some of these debit notes placed on record, it is seen that all the debit notes mention the Service Tax registration number of the persons issuing the debit notes, which had been issued in respect of the Business Auxiliary Service. These debit notes also mention the full address of the service providers and have been issued to the appellant company. The debit notes mentioned the description of the service as “project commission” on various projects and the amount of the commission and also the Service Tax paid on the same. On perusal of the sample debit notes, it is clear that these debit notes are in respect of the Business Auxiliary Service for procuring orders provided by the dealers. The nature of the service is also clear from the Service Tax registration number, which is clearly for Business Auxiliary Service. In any case, when the appellant were paying the Service Tax and filing ST-3 Returns, such points could always have been clarified by the assessing officers. - Decided in favor of assessee. Jurisdiction - Held that:- since the appellants are a manufacturer of bathroom fittings chargeable to Central Excise duty and are registered with Commissionerate of Central Excise, Delhi-I, the Commissioner of Service Tax, Delhi, could not go into the question of Cenvat credit. - Decided in favor of assessee.
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