Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 123 - AT - Central ExciseCENVAT Credit - duty paying documents - credit denied on the ground that no proper documents as prescribed under Rule 9 of the Cenvat Credit Rules 2004 was produced - Held that:- The invoice of the service provider is a prescribed document for the purpose of availing credit. It is not the case of the Revenue that the credit which has been claimed has been claimed without the strength of such an invoice. Neither in case of reverse charge it could be so. The payment of Service Tax on reverse charge could have been made only on the basis of the invoices issued by a service provider in case of service provided from outside and invoices issued by the said service provider abroad or in case of GTA services by the said GTA service provider. When these invoices were available for determination and payment of Service Tax on reverse charge basis, obviously these invoices are available with the appeals for claiming the credit also. The documents evidencing the payment of Service Tax in this case is the debit entry in the Cenvat Credit Account. These debit entries made in Cenvat Credit registers read along with invoices issued by the service provider would satisfy the requirements of Rule 9 of Cenvat Credit Rules - credit cannot be denied on this ground. CENVAT Credit - input services - outward freights - CBEC vide Circular No.97/8/2007-ST dated 23.08.2007 - Held that:- The issue decided in the case of COMMISSIONER OF CENTRAL EXCISE, BELGAUM VERSUS M/S. VASAVADATTA CEMENTS LTD. [2018 (3) TMI 993 - SUPREME COURT], where it was held that tax paid on the transportation of the final product from the place of removal upto the first point, whether it is depot or the customer, has to be allowed - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant.
|