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2018 (10) TMI 759 - AT - Service TaxCENVAT Credit - duty paying invoices - invoices did not contain the name of the appellant as the receiver of taxable service - Rule 9 of CENVAT Credit Rules, 2004 - Held that:- Sub-rule (2) of Rule 9 of CENVAT Credit Rules, 2004 mandates that the documents based on which credit has to be availed, should contain the requisite particulars provided under the Central Excise Rules, 2002 or the Service Tax Rules, 1994 - However, the proviso clause appended to the said sub-rule (2) relaxes the condition regarding the contents in the document, and it has been prescribed therein that if the document contains the information regarding service, registration number, name and address of the service provider, then the jurisdictional service tax authority may allow CENVAT credit subject to his satisfaction that the services covered by the said document have actually been received and accounted for in the books of account of the receiver of such service. On perusal of the documents submitted by the learned Consultant, it is found that there is nexus between the service provider and the appellant - However, considering the fact that the requirement of sub-rule (2) of Rule 9 of the Rules have not been complied with by the appellant, the matter should go back to the original authority for proper appreciation of the fact, whether the benefit provided in the proviso clause appended to sub-rule (2) of the Rule 9 ibid can be extended to the appellant for the CENVAT credit. Appeal allowed by way of remand.
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