TMI Blog2012 (9) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... low it is stated that the Service tax to be paid by the consignee. Therefore, the details mentioned in the LR provided all the required information - cenvat credit allowed - E/1170/2009-SM(BR) - 450/2011-SM(BR)(PB) - Dated:- 28-7-2011 - Shri Sahab Singh, J. REPRESENTED BY : Ms. R.K. Jagdev, SDR, for the Appellant. Ms. Sukriti Das, Advocate, for the Respondent. [Order]. - This is an appeal filed by the Revenue against the Order-in-Appeal No. 76(DK)/CE/JPR-II/2009 dated 24-2-2008 passed by the Commissioner of Central Excise, (Appeals), Jaipur in which the Commissioner (Appeals) has set aside the order in original passed by the lower authority. 2. The brief facts of the case are that the respondents are engaged in the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11AC ibid read with Rule 15 of Cenvat Credit Rules. Against the order-in-original of the original authority, the assessee has filed appeal before the Commissioner (Appeals) who vide the impugned order has allowed the appeal of the respondents. Hence, this appeal is filed by the department before this Tribunal. 3. Learned SDR appearing for the Revenue submitted that the only issue is to be decided in this case is whether the credit can be allowed on the basis of debit entry in the Cenvat credit account. She submitted that the documents on the basis of which the credit was to be allowed are mentioned under Rule 9(1) of Cenvat Credit Rules, 2004. Since there was no document available with the respondents for the credit claim, the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty of excisable goods. It is admitted fact that the Service tax paid by the respondents on the GTA service for inward transport of the goods through Cenvat credit account by their manufacturing unit by making debit entry in the Cenvat credit account. The debit entry in the Cenvat credit account is a proof of payment of Service tax, by the respondents for inward transport of the goods. In Rule 9(1) of Cenvat Credit Rules, 2004, the following documents are prescribed for taking credit - (a) an invoice by a manufacturer, importer or dealer (b) a supplementary invoice issued by manufacturer or importer (c) a bill of entry (d) a certificate issued by an appraiser of Customs (e) a challan evidencing paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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