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2018 (4) TMI 964 - AT - Service TaxCENVAT credit - duty paying documents - denial for the reason that taxpaying documents relating to the period prior to taking centralized registration, for the period during which are particular branch was not registered - Held that: - in the case of Manipal Advertising Services Versus CCE, Mangalore [2009 (10) TMI 434 - CESTAT, BANGALORE], wherein the Division Bench of this Tribunal held under the similar facts and circumstances, where credit was availed on invoices issued in the name of branch offices, denied by Revenue as the assessee had not included the same under centralized registration. It was held that there being no dispute that assessee having centralized billing and accounting system at Manipal and said office was registered and Service Tax liability was discharged from the centralized registered office and the documents on which Cenvat credit was taken and payment was made from the premises of centralized registration. It was held that the credit was allowable - credit allowed. CENVAT credit - Documents (telephone and mobile bills) in the name of others/ or other address - Rule 4A of Service tax Rules read with Rule 9 of Cenvat credit Rules, 2004 - Held that: - the telephone services relating to the necessity of business of the appellant, thus Service Tax paid by the appellant by way of reimbursement to its employees, the credit was properly allowable - credit allowed. CENVAT credit - denial on the ground that appellant did not produce the relevant documents in support of the credit - Held that: - this ground is vague as there is no list of invoices and/or entries in the Cenvat credit register, which are sought to be denied - this ground is allowed by way of remand with a direction to the Adjudicating Authority to give the list of relied upon documents in support of this amount and/ or the details relating to this amount, so that the appellant can meet the objection of the Revenue - matter on remand. CENVAT credit - credit being taken on E-bills/Xerox Copies of Bills - Rule 9 of Cenvat Credit Rules, 2004 - Held that: - From perusal of Rule 9 of Cenvat Credit Rules, 2004, it states that the Cenvat credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the named documents like invoices, a supplementary invoice, bill or challan issued by a provider of output service in terms of provisions of Service Tax Rules, 1994 - rules does not mandate that credit can only be availed in respect of original bills - credit allowed. CENVAT credit - transportation of diesel to the telephone towers of the clients - Held that: - The appellant is entitled to reimbursement of such amount from the principal being expenses incurred for carrying the diesel from the petrol pumps to the mobile towers - the said services are an essential input service for rendering the output service of maintenance of mobile towers - credit allowed. CENVAT credit - No correlation/ improper Bills for Maintenance of Xerox Machine/ Outdoor catering Taxi - Held that: - whole issue of ₹ 37,882/- remanded to the Adjudicating Authority, to be considered after giving adequate opportunity to the appellant in accordance with law. Appeal allowed in part and part matter on remand.
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