TMI Blog2012 (9) TMI 143X X X X Extracts X X X X X X X X Extracts X X X X ..... found in some of the invoices are required to re-examine the issue and allow the credit if the appellant is able to fulfill the requirement of the proviso to Rule 9(2) of Cenvat Credit Rules, 2004 wherein it is mentioned that if invoice does not contain all the particulars but contains the details of service tax payable, description of the service, assessable value, registration number of the service provider, details of the manufacture/first stage dealer/second stage dealer or provider of textile service, the Assistant Commissioner if he is satisfied that services have been received and accounted for can allow the credit - appellant may have to show that the persons whose names appear in the invoices have not availed cenvat credit so that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he name of the appellant not being there in the invoices, the appellant had submitted before the lower authorities that they had received the input services and utilised the same in relation to manufacture of final products and therefore were entitled to the benefit of proviso to Rule 9(2) of Cenvat Credit Rules, 2004. According to this proviso if invoice does not contain all the particulars but contains the details of service tax payable, description of the service, assessable value, registration number of the service provider, details of the manufacture/first stage dealer/second stage dealer or provider of textile service, the Assistant Commissioner if he is satisfied that services have been received and accounted for can allow the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not availed cenvat credit so that availment of credit by more than one person can be avoided. Ld. counsel fairly admits that he would fulfil this obligation. Further, the Commissioner (Appeals) has distinguished the decision of the Tribunal in the case of M/s. Ajanta Textiles Ltd. on the ground that the present case deals with service provided to CHA who is a person other than the appellant and documents are not in the name of the appellant. This observation would not be appropriate in the case of invoices where the appellant s name also is incorporated and this was precisely the ratio of the decision in the case of Chamundi Textiles (Silk Mills) Ltd. 2010 (258) ELT 141(Tri. Bang.) 4. The matter is remanded to the original adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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