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2018 (8) TMI 233 - AT - Central ExciseCENVAT Credit - Whether the CENVAT credit of ₹ 3,03,35,302/- taken in the books of accounts by the appellant prior to making payment of service tax to the provider of the services can be denied to them as per the provisions of Cenvat Credit Rules, 2004? - Held that:- Though the credits might have been availed in the books of accounts their actually utilization have only started after the month of October, 2007 and before that the appellant have already made payment of service tax - there was no utilization of Cenvat credit without payment of service tax. - Reliance was placed in the case of India Cement Ltd. vs. CCE [2018 (5) TMI 603 - CESTAT HYDERABAD], where it was held that in the absence of any dispute that appellant has discharged the tax liability as per the provisions of service tax rules and there also being no dispute as to eligibility to avail CENVAT credit of the said service tax payable by them under reverse charge mechanism, availing CENVAT credit before few days in advance is only a procedural lapse - CENVAT Credit rightly allowed. CENVAT Credit - duty paying documents - whether CENVAT credit amounting to ₹ 1,24,80,608/- which has also been rejected on additional ground that same was not taken on the basis of prescribed documents as provided under Rule 9 (1) of Cenvat Credit Rules is available to them or not? - Held that:- The document on the strength of which Cenvat credit of ₹ 1,24,80,608/- was taken, are having all the particulars which are relevant for availing the Cenvat credit. The document has all the details such as name, service provider, service recipient, value of service and service tax amount paid - though the document may not be with the name of the prescribed document which are mentioned under Rule 9 (1) of Cenvat Credit Rules, 2004, however, all the particulars which are relevant have mention on it. Even if the document on the strength of which Cenvat credit is taken is not in the prescribed documents under Rule 9 of the Cenvat Credit Rules, 2004, the credit cannot be denied, if it has the necessary details - Since, the document of the appellant has all the relevant particulars as are the requisite under the above-mentioned proviso to Rule 9 (2), the credit cannot be denied to the appellant - credit allowed. Appeal allowed - decided in favor of appellant.
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