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2019 (6) TMI 361 - AT - Central ExciseCENVAT Credit - duty paying documents - invoices issued by ISD - denial of credit on the ground that ISD was not registered at the time of issuance of invoices - denial of credit was also on the ground that invoices are deficient for want of ISD registration number, description of input services and payment of service tax by the service provider. Denial of CENVAT credit on the ground that the appellant have availed the cenvat credit on ISD invoices issued by the unregistered ISD - HELD THAT:- The invoices along with attachment contain of the registration number of the input service provider and there is a clear correlation with ISD invoices. There is no dispute that services in respect of which credit was passed on are duly service tax paid, there is no finding of the adjudication authority that the appellant have not used the services covered under ISD invoices in their factory. The only deficiency is that the ISD is not registered while issuing ISD invoices - the issue is settled that even though the credit by the head office is passed on to the manufacturing the unit without having registration, only on this ground credit cannot be denied. Denial of CENVAT credit on the ground that the ISD invoices were not contained the details as required under Rule 4A of service tax Rules, 1994 - HELD THAT:- The relevant sub Rule in case of ISD is sub Rule (2) of Rule 4A. According to which the ISD invoices should contain the information was provided under Clause 1 to 4 above. On the perusal of the ISD invoices, that along with its attachment found that all the four details as required under sub-Rule 2 Clause (i) to (iv) are clearly mentioned in the invoices and its attachment. The adjudicating authority has gone beyond the requirement mentioned in sub Rule (2) of Rule 4A and denied the credit on the ground that certain information as provided under Rule 4A(1) are not mention in the ISD invoices - on reading of Rule 4A, we found that the details required under Clause (i) to (iv) of sub-Rule 4A(1) is required only for an invoice issued by a service provider and not by the ISD, therefore, expecting information by the adjudicating authority is without authority of any legal provision, therefore, on this ground also the credit cannot be denied. Denial of credit on the eligibility of the input services - scope of SCN - HELD THAT:- No such allegation was made in the SCN. Hence, the admissibility of input services which was not raised in the SCN, the adjudicating authority has no jurisdiction to decide an issue which was not available in the SCN, therefore, the impugned order on this count has clearly travelled beyond the scope of SCN. Penalty - enhancement of penalty - HELD THAT:- The Revenue’s appeal since it is only for the enhancement of the penalty which is consequential to the demand which is not sustained, the Revenue’s appeals only on the penalty will not survive, hence, the Revenue’s appeal is dismissed. Appeal allowed - decided in favor of appellant.
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