TMI Blog2014 (2) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Birla Super and therefore the minor issue that invoices raised by Jaya TV is not showing the name of the applicant should not be a reason to deny credit having regard to proviso to Rule 9 (2) of Cenvat Credit Rules – Relying upon EUPEC-Welspun Coating India Ltd. Vs CCE Vadodara [2008 (8) TMI 515 - CESTAT, AHMEDABAD] – Pre-deposits waived till the disposal – Stay granted. - E/779/10 - Misc. Order No.40724/2013 - Dated:- 13-3-2013 - Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri Raghavan Ramabadran, Advocate For the Respondent: Shri Parmod Kumar, JC (AR) ORDER Per Mathew John; Applicant is a manufacturer of cement and clinkers and they appointed an agent by name M/s. Excellent 2 Publicities for tel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asses timeslots would pay service tax only on the commission earned by them. In fact, initially, there was no service tax on the charges for timeslots. Subsequently, when service tax was imposed on the charges for timeslots, the Board clarified that the client in respect of timeslots was not the agency (who canvass timeslot) but the person who actually utilizes the timeslot. Consequent to this type of clarification, the practice was that the intermediary charged service tax only on the commission and the bill raised by the Jaya TV was supplied by the intermediary and reimbursed by the applicant. He submits that there is no doubt that this input service was utilized by the them which comes out clearly from the invoices raised by Jaya TV show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licant and there is no question of somebody else taking credit because the bill cannot be paid again by some other factory of M/s Ultratech. He also submits that after the period May 2006, the problem has been resolved because now invoices are being issued by TV channels indicate client s name and address also and therefore this issue was of a temporary nature and there is no misuse of any Cenvat credit taken in this case. 7. Considered the arguments on both sides. We are not in agreement with Revenues argument that defect pointed out is fatal to eligibility of credit considering the overall facts and circumstances of the case. Therefore, we waive pre-deposit of dues arising from the impugned order for admission of appeal and there shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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