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2022 (3) TMI 913 - AT - Central ExciseCENVAT Credit - duty paying document / invoices - cenvat credit availed on the strength of railway receipt which contained all the details as prescribed under Rule 9 of the Cenvat Credit Rules - Revenue alleged that since this certificate for transportation of goods by the appellant has been prescribed by the rules w.e.f. 27.08.2014, the cenvat credit availed by them on the basis of railway receipts in respect of the said services received from Railway is improper - HELD THAT:- There is no dispute that in terms of the definition of input services as per Rule 2(k), the services against which the credit has been availed are the input services for the appellant. Admissibility of the cenvat credit is determined as per Rule 3 of the Cenvat Credit Rules. Rule 9 prescribes the documents against which cenvat credit can be taken by the appellant. It does not determine the admissibility of cenvat credit in any manner. Sub-rule (fa) subsequently provided for the documents issued by the Railway as documents for availing cenvat credit. However, such prescription w.e.f. 27.8.2014 could not have been the reason for holding that the credit availed against the railway receipts containing all the details was inadmissible. Rule 9 is subservient to Rule 3 for determining the admissibility of cenvat credit. If the requirements of Rule 3 are satisfied, the credit could not have been denied. Further, Rule 9(2) read with Rule 4A of the Service Tax Rules provides that any document which contains the details as prescribed under Rule 4A shall be considered as a proper duty paying document for all the purposes including availment of cenvat credit. Appeal allowed - decided in favor of appellant.
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