TMI Blog2010 (9) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005 -TMI - 54465 - CESTAT, WEST ZONAL BENCH, MUMBAI ] would squarely cover the issue in favour of the assessee - The appeal is allowed - 771/2009 - 1296 OF 2010 - Dated:- 13-9-2010 - M.V. RAVINDRAN, JJ. ORDER 1. This appeal is filed against impugned order-in-appeal No. 65/2009 dated 7-7-2009. The relevant facts that arise for consideration are as under : On verification of the records of the appellant by the internal audit party of the department, it was noticed that the appellant during the period May 2006 to February 2007 had availed input service tax credit amounting to Rs. 60,164 on the strength of the invoices addressed to appellant s offices/units situated at New Delhi, Mumbai and Kolkata. As such an availment w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that it is beyond the allegations made in the show-cause notice. He would specifically draw my attention to paragraph 8 of the impugned order. He would submit that the credit of service tax was availed in accordance with the Cenvat Credit Rules, 2002 inasmuch as the appellants name and address of the branch office was clearly indicated on in the invoices. He would submit that the issue involved in this case is covered by the judgment of this bench in the case of Manipal Advertising Services (P.) Ltd. v. CCE [2010] 25 STT 30 (Bang. - CESTAT). He would submit that the ratio would be that once the invoices are not in dispute and the services which are rendered by the service provider are received by service receiver, credit should not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toto would indicate that there was denial of service tax credit only for contravention of provisions of Rule 9(2) of Cenvat Credit Rules, 2002. It is his submission that both the lower authorities have proceeded on this premise. 6. I have carefully considered the submissions made at length by both sides and perused the records. The issue involved in this case is whether the appellant is eligible to avail Cenvat credit of the service tax paid by the service provider on the strength of the invoices which is addressed to their branch offices at New Delhi, Kolkata and Mumbai. 7. It is undisputed that the appellant herein has factory premises within the jurisdiction of Bangalore-II Commissionerate. There is nothing on the record to indica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be seen from the above reproduced allegation that the show-cause notice alleges that the appellant had availed irregular Cenvat credit which is in contravention of rule 9(2) of Cenvat Credit Rules, 2004. The provisions of Rule 9(2) of cenvat credit rules during the relevant period reads as under : (2) No CENVAT credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document. It can be seen from the above reproduced Rule 9(2) that the said rule provided for the availment of cenvat credit by a manufacturer or provider of input/output services on the basis of the document which are enumerated in Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax leviable under section 65 of the Finance Act is eligible to be taken as Cenvat credit on any input services received by the manufacturer of the final product. It is also seen that pleas of assessee on provisions of credit rules, invoked for denial of Cenvat credit, was not at all addressed by the learned Commissioner (Appeals) while rejecting the appeal filed by the assessee. The finding which has been recorded by the learned Commissioner (Appeals) while rejecting the appeal filed by the assessee are as under : 8. Further, the appellants have failed to prove as to how the services received at their offices/units situated at New Delhi, Mumbai, Kolkata can be treated as used directly or indirectly in or in relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per Rule 4A(i)(ii), the invoices should indicate the name and address of the person who is receiving the taxable services. Learned Chartered Accountant submits that the provisions of rule are very clear. It only requires person receiving the taxable services and only address where the taxable services are provided. I find strong force in the contentions raised by the learned Chartered Accountant. 8. It can be seen from the para 8 of the impugned order that the Commissioner (Appeals) has tried to apply Rule 2(1)(ii) of Cenvat Credit Rules, 2004 to deny Cenvat credit. In my considered view this allegation was not made out in the show cause notice and the finding recorded by the learned Commissioner (Appeals) to reject the appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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