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2019 (2) TMI 1383 - AT - Service TaxCENVAT Credit - the assessee had not furnished the cenvat return or abstract or details of the cenvat credit availed, also had not furnished the duty paying documents - statements of service provider - Original Invoices - Rule 9 of Cenvat Credit Rules, 2004 (CCR) - Held that:- It is a self-contained document incorporating all the mandatory requirements of proviso to Rule 4A and in any case, NPCI is not a private body just to ignore its statement; as to the nature of service, there is an agreement in place - It is not the case of the Revenue that NPCI has not filed its ST-3 return or that there was any contravention by NPCI whereby a doubt is entertained as to the transactions, to deny cenvat credit availed by the assessee on its payment to NPCI - Hence, we are unable to subscribe to the views of the Ld. Commissioner and hence, we are setting aside the same. Cenvat on statements of service provider - Held that:- The service providers include private parties which is not as per Rule 9 (2) of CCR, 2004 read with Rule 4A of Service Tax Rules, 1994, lacking even the minimum necessary details. There is no whisper about any agreement with the parties, but, however, considering the fact that the assessee is a banker, we find it appropriate to give one more opportunity to prove its case, by producing bills/invoices and not just invoice of invoices. The assessee should co-operate with the Revenue and it cannot claim any special status by filing appropriate documents. Cenvat on Original Invoices - Held that:- The assessee has furnished the photocopies of the invoices and it is the settled legal position of law that even photocopies of invoices are the valid documents - Denial of cenvat credit on the photocopy of the invoices is not justified and hence the same is set aside. Cenvat Credit where no documents furnished - Held that:- No documents were furnished - we do not propose to interfere with the findings of the lower authority. Appeal allowed in part.
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