2012 (9) TMI 74

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..... r]. -  The Appellants are manufacturers of sugar and molasses. They received the service of Goods Transport Agency for transportation of their raw materials into their factory. They claimed that they paid Service Tax on such services as a receiver of services and they took credit on such tax. A Show Cause notice was issued to the appellant alleging that such credit of tax paid on such servic .....

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..... Since documents on which credits were taken are not documents specified in Rule 9 of the Cenvat Credit Rules and since there is no proof of deposit of the said amount, credit cannot be allowed. 4. Considered arguments on both sides. The matter before the Tribunal involves two issues namely : (1)     What are the documents on which Cenvat credit can be taken when a perso .....

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..... ice onwards. The fact remains that Rule 9 of the Cenvat Credit Rules does not specify any document based on which the person who is paying Service Tax from PLA account or Cenvat Credit Account as a receiver of service can take credit. If such payment is paid under a challan obviously it can be taken but if it is paid through PLA by a debit entry, it is also a valid method of payment for such tax. .....

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..... urt in the case of Nahar Spinning Mills v. C.C.E. - 2010-TIOL-868-HC-P&H-S.T. = 2012 (25) S.T.R. 129 (P & H). The next question that arises is whether the payment made through Cenvat credit account is on a different footing as compared to a debit in a PLA register. There is no reason to make such distinction because payment through PLA and Cenvat credit account are on identical footing for dischar .....

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..... case of Vinayak Textile Mills (supra), I consider it proper to waive the pre-deposit of the impugned amount for admission of the appeal. Further, the appeal itself cannot be decided unless there is a clear finding of facts on issues as raised above. Therefore, I set aside the impugned order and remand the matter to the adjudicating authority for de novo consideration of all the facts and legal iss .....

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