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2018 (3) TMI 1386 - AT - Service TaxCENVAT credit - duty paying documents - Rule 9 (1) of the CCR 2004 - appellant had availed Cenvat credit of service tax paid on input services received in its head office at Indore. The bills/ invoices were issued by the vendors in the name of Narmada Jhabua Gramin Bank, New Palasia, Indore and the head office distributed the credit through a letter, mentioning therein that the credit to be taken by regional office, Sehore. Held that: - on the basis of debit note issued by the head office, the appellant, in this case, had availed the Cenvat benefit. Since as per the proviso appended to Rule 4A (2), debit note cannot be denied as a proper document, the credit should be available to the appellant, subject to fulfilment of the other conditions laid down in sub-rule (2) of the said Rules. Since the appellants' submits that the debit note contained all the requisite particulars, as provided under the said rule, the matter should go back to the original authority for verification of the documents and for allowing the Cenvat benefit, if the same are in conformity with the statutory provisions - the original authority should also decide whether penalty can be imposed on the facts and in the circumstances of the present case, especially in view of the fact that the appellant is a banking company and is owned and controlled by the Government Departments. Appeal allowed by way of remand.
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