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2023 (3) TMI 296 - AT - Service TaxCENVAT Credit - improper documents as prescribed under Rule 9(1) of CCR - credit taken on the basis of ‘running account bills’ prepared by the staff of the appellant (service receiver) containing measurement of work and amount to be paid to the Contractor (service provider) - It appeared, these bills do not contain the mandatory information required for availing Cenvat credit in terms of Rule 9(1) of CCR - period April 2015 to March 2017 - HELD THAT:- It is not in dispute that the appellant PSU have prepared the running bills as per the norms prescribed by the State Government. It is not disputed that such running bills are not genuine, or payment to the service provider/contractor have not been made as per the running bills, after adjustment of various if any like Income Tax at source, Vat at source, security deposit, etc. It is further found that this is a case of failure to exercise jurisdiction by the court below in verifying the genuineness of the transaction and allowing the credit accordingly, wherein in Rule 9(2) of CCR read with proviso it has been prescribed that-where a document does not contain all the particulars but contains substantial particulars, inter alia details of service tax payable, description of service etc. The assessing officer on being satisfied that the goods on services covered by the said documents have been received and accounted for in the books of account of the receiver, he may allow the Cenvat credit - there is no such contrary finding in the orders of the court below as regards non receipt of service or the Cenvat credit taken being sham or fake. The Cenvat credit in under dispute is allowable to the appellant-assessee - Appeal allowed.
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