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2022 (8) TMI 499 - AT - Service TaxCENVAT Credit - duty paying documents - debit notes are valid documents for availment of Cenvat credit of Service Tax or not - Rule 9 of the Cenvat Credit Rules, 2004 - levy of penalty u/s 78 of FA - HELD THAT:- As per clause (f) of Rule 9 of the Cenvat Credit Rules, 2004, an invoice issued by a provider of input service is a valid document for availment of Cenvat credit - In the present case of the Appellant, the heading of the document as seen from sample copies attached with the appeal paper book though are nomenclated as debit notes but they contain all the disclosures as required in a tax invoice as per Rule 4A of the Service Tax Rules, 1994. Further it is not in dispute that the services have not been consumed/utilised by the Appellant and no such allegation had been made out in the SCN issued - Cenvat credit cannot be denied to the Appellants and thus the appeal succeeds to that extent and the demand is quashed. Levy of penalty u/s 78 of FA - HELD THAT:- As regards service tax liability under RCM, since the amount has been paid with interest before issuance of the SCN itself, no penalty under section 78 can be imposed in the present case of the Appellant, being a settled jurisprudence. Appeal allowed - decided in favor of appellant.
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