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2019 (1) TMI 1425 - AT - Service TaxCENVAT Credit - input services - duty paying documents - Rule 9 of the Cenvat credit Rules, 2004 - Held that:- The substantial particulars i.e. name and address of the service provider, service tax registration number of the service provider, amount of service tax, assessable value, name and address of the service receiver has been mentioned in the letters dated 01/03/2010 and 15/12/2010 having service tax incidence of ₹ 23,48,404/- each and are in the nature of payment advice. These can be considered an invoice and can be accepted in terms of the proviso to Rule 9 of the Cenvat credit Rules, 2004 as there is no allegation that the services covered by these bills have not been accounted for by the appellant. The appellant has also produced the invoice dated 19/08/2010 in support of letter dated 15/12/2010. Merely that these letters are not in the form of invoice cannot be a reason to disallow the Cenvat credit as substantial compliance of the provision under Rule 9(1) of Cenvat Credit Rules have been made. We are not inclined to accept Letter of acceptance dated 22/02/2010 for a service tax amount of ₹ 38,048/- as a proper document as the same does not bear the registration no. of the service provider and cannot be considered as bill/invoice/ challan in terms of Rule 9(1) of the Cenvat Credit Rules, 2004. The appellant has failed to produce a corresponding invoice, payment advice etc. for this amount. Accordingly, demand of ₹ 46,96,808/- on the first two documents is set aside and we uphold a demand of ₹ 38,048/- as sustainable under Rule 14 Of Cenvat Credit Rules, 2004 read with proviso to Section 73(1) of the Finance Act, 1994 as the appellant has failed to justify taking of lawful credit of ₹ 38,048/- on the basis of any acceptable document. Extended period of limitation - penalty - Held that:- The extended period of limitation as well as the equivalent penalty of ₹ 38,048/- under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994 and interest as applicable under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994 on this amount of ₹ 38,048/- is also upheld. Appeal allowed in part.
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