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2013 (3) TMI 79 - AT - Service TaxCenvat Credit - Debit Note - Duty paying document - held that:- Rule 9 of Cenvat Credit Rules, 2004 is a compendium Rule to deal Cenvat credit relating to goods and services. Invoices are normally issued for the goods cleared under Central Excise Rules, 1944. Similarly Bill of Entry is issued under Customs Act, 1962. Certificate is issued by Appraiser of Customs. A document issued in terms of Rule 9(1)(f) of Cenvat Credit Rules, 2004, i.e. an invoice, a bill or challan are used to claim Cenvat credit. Apart from that, there is a document issued under Rule 4A of Service Tax Rules, 1994 by distributor of input services to enable the beneficiary to get Cenvat credit. By express provision of law, legislature has used three terms i.e. ‘invoice’, ‘bill’, and ‘challan’ in Rule 9(1)(f) of Cenvat Credit Rules, 2004. Once assessable value of service provider is intended to include even the reimbursement of expenses, the appellant cannot be denied benefit of Cenvat credit without finding no deposit of service tax by service provider. - At the interest of Revenue, if the Adjudicating Authority so chooses he may send copies of debit note relied by Assessee to the concerned jurisdictional officer for verifying whether the service tax realised by those debit notes have gone in to the treasury. - Decided in favor of assessee.
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