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2021 (6) TMI 619 - AT - Service TaxCENVAT Credit - input services - port charges - purchase of goods from high sea seller and some of the invoices for port services etc. were in the name of high sea seller - HELD THAT:- Admittedly the melting scrap purchased by the appellant on high sea sale, is their input for manufacture of M.S. billets. Further Rule 9(1) of Cenvat Credit Rules provides that cenvat credit shall be taken by the manufacturer on the basis of invoice issued by a manufacturer for clearance of inputs from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer. Similarly, an importer is entitled to avail cenvat credit on inputs if the importer is registered in terms of the provisions of Central Excise Rules, 2002 (admittedly appellant is registered with the Central Excise Department as well as the Service Tax Department). There is no dispute as to the aforementioned requirement save and except the invoice not being in the name of the appellant (but in the name of the original importer - high sea seller). It is found that no specific documents have been mentioned considering the transaction of subsequent sale on high sea sale basis, in the Rules. Thus, the scheme of the Act read with the Rules has to be read harmoniously. If for something missing in the rules, the cenvat credit is available under the scheme of the Act, read with Rule 3 read with Rule 2(l) and (k) of the Cenvat Credit Rules, service tax credit cannot be denied for some gap left in the statute. The appellant has rightly taken cenvat credit under dispute - appeal allowed - decided in favor of appellant.
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