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2018 (12) TMI 1032 - AT - Central ExciseCENVAT Credit - input services - construction service - Civil constructions - banking and financial services - consulting engineering services - maintenance or repair service - contract service - club membership - insurance service - rent-a-cab travel by air services - denial on account of nexus - denial also on the ground of invalid documents. Duty paying documents - Rule 9 of Cenvat Credit Rules - Held that:- Rule 9 of Cenvat Credit Rules, require the assessee to mandatorily submit such documents as are mentioned therein. But perusal of record shows that details of bills have duly been submitted by the appellant as has also been acknowledged by the adjudicating authorities - Even if the documents as mentioned in Rule 9 (1) are not available, the competent authority as mentioned has a discretion to still allow the credit. In the present case, the documents placed have all the above mentioned details except for Service Tax Registration - There is no allegation in the show cause notice that the services have not been received by the appellant nor that they have not been accounted in the books of accounts of the appellant. In such circumstances, the denial of cenvat credit for want of STTG Certificate is not sustainable. Non-availability of Service Tax Registration - Held that:- Hon’ble High Court of Karnataka in the case of Commissioner vs. Bill Forge Pvt. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT], wherein the credit was denied with regard to input services on the ground that in the bills Service Tax Registration is not mentioned and that the bills are not in the prescribed format - credit cannot be denied. Denial on the ground that these are not input services and also for want of evidence as that of contract/ agreement, drawing/design etc. - Held that:- In the present case there is no allegation in the show cause noticed that services in question were not received or not utilized by the Noticee. There is not even the allegation that services were not received under the cover of invoice and that the Service Tax was not paid. The documents placed on record as also been duly acknowledged by the adjudicating authorities below are in the form of invoices. The perusal thereof makes it clear that the payments for receiving the services mentioned therein i.e. of general insurance service, consultancy service, membership fee service etc. are being made by the company - credit cannot be denied. Time Limitation - Held that:- There is no other evidence of the Department to prove any act of the appellant to have an intention to evade the duty. As a result, the Department was not entitled to invoke proviso to Section 73 of Central Excise Act. The show cause notice for the demand beyond the normal period of one year is barred by time. Appeal allowed - decided in favor of appellant.
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