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2019 (11) TMI 229 - CESTAT NEW DELHICENVAT Credit - duty paying documents - period from March, 2010 to January, 2011 - it is alleged that credit availed on the basis of improper documents - Rule 9 of Cenvat credit Rules 2004 - HELD THAT:- Perusal of this provision makes it clear that Sub-Rule 2 uses word "shall" due to which, no doubt, it is mandatory that before availing Cenvat credit with all complete particulars as are prescribed under Rule 11(2) of Central Excise Rules, 2002 and Rule 4 (A)(1) of Service Tax Rules, 1994 are required to be contained in the document for availment of Cenvat credit is concerned. However, the proviso thereof makes it abundantly clear that the Cenvat credit can still be allowed in the absence of any prescribed document provided the details of duty etc as mentioned therein are mentioned in the tendered document - Thus, it becomes clear that any document if doesn't bear the name of the service recipient the absence thereof is not as relevant as to deny the substantial benefit which otherwise is accruing to the assessee. There is no denial to the fact that the service recipient is Rampura Agucha Mines the short form thereof cannot be ruled out to be RAM which is, specifically, mentioned in the said invoices. Department has not come up with any documentary or otherwise evidence to substitute said RAM mentioned in the invoice to someone else than the service recipient - Not only this, the Appellant has also produced on record the copies of the supplementary invoices where RAM is clarifying to mean as R.A, Mines of Hindustan Zinc Ltd. In the given circumstances, the findings of Commissioner Appeals that the impugned letters are not the integral part of the invoices they being of a bit prior to the invoice are not reasonably sustainable. CBEC Circular No. 441/7/99 dated 23.02.1999 - HELD THAT:- This Circular itself in para 3 thereof directed that the adjudicating authorities of the Department to ensure that show cause notices are not issued for procedural lapses as mentioned in the Notification without making proper enquiries and it has to be issued only the enquiry and it is only if Assistant Commissioner is satisfied that the credit availed is incorrect that the adjudication should be started. Extended period of limitation - HELD THAT:- The entire issue was in the notice of the department since February, 2011. The notice of 30.05.2013 is definitely beyond one year of the said date of knowledge, hence is definitely barred by limitation - Department was not entitled to invoke the extended period of limitation. Appeal allowed - decided in favor of appellant.
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