Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 932 - AT - Central ExciseCENVAT Credit - duty paying invoices - denial on the ground that the subject invoices are debit notes which are not eligible documents for availing CENVAT credit in terms of Rule 9(1) of CENVAT Credit Rules, 2004 - Held that:- The Hon’ble High Court of Rajasthan in the case of Bharati Hexacom Limited [2018 (6) TMI 435 - RAJASTHAN HIGH COURT] held that CENVAT credit can be availed on the basis of debit notes. This is a binding legal precedent, ratio of which applies to the present case. Denial of credit also on the ground that the appellant had not submitted debit notes before him - Held that:- Copies of these debit notes have now been enclosed in the paper book submitted by the appellant which contains all the relevant details. The service tax amount has been indicated in pen in these four debit notes but that should not be a limitation for availing of CENVAT credit and there is no requirement in the CCR 2004 that all the details of the invoice should be printed on a computer. There is no allegation in the show cause notice that service tax has not been paid by the service provider - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant.
|