TMI Blog2013 (5) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... above queries which are fundamental for levying service tax on the impugned activity and in allowing Cenvat credit as claimed by appellant. Photocopies of receipts issued by IAL for payment towards service tax paid by the appellant does not show the assessable value of the services or its classification. It is not a case of just ascertaining whether the tax amount has been deposited in the treasury by looking at the bank statements and then allowing credit to any person who stakes claim for credit of the tax so deposited. Thus in view of the provisions in Rule 9(1) of Cenvat Credit Rules, 2004, the appellant is not entitled to the credit in question. Whether extended period of time can be invoked for demanding the credits improperly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem to retail customers. Revenue was of the view that such Cenvat Credits were taken without having documents specified in Rule 9(1) of Cenvat Credit Rules, 2004 and hence were unauthorized credit. Revenue issued a notice dated 14-11-2006 for recovering unauthorized credits so taken and utilized. The Notice has been adjudicated resulting in confirmation of tax demand of Rs. 13,51,976/- along with interest. Further a penalty equal to this amount has been imposed on them under Rule 15(4) of Cenvat Credit Rules, 2004 read with Section 78 of Finance Act, 1994. 2. Aggrieved by the order the appellant filed an appeal with the Commissioner (Appeal) who did not give any relief to the appellant. Aggrieved by the order of the Commissioner (Appeal), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited with the service tax authorities. (c) Certificate from Centurion Bank the banker of the appellants showing that the amounts as per the cheques were debited in appellant s account. 6. The Counsel for appellant relies on the proviso to Rule 9(2) of the Cenvat Credit Rules, 2004 reading 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 : Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in this dispute is a very simple issue as to whether Cenvat credit could be taken without documents prescribed in Rule 9(1) of Cenvat Credit Rules, 2004. He also points out that the issue is not on account of any documents misplaced or lost, but the issue is about documents which should have been issued under Service Tax Rules but were not issued by the service provider and the appellant taking Cenvat credit relying on some other documents. He further points out that the receipts issued does not show the assessable value of the services or its classification. According to him there is no merit in the contentions of the appellant and allowing credit based on the type of documents produced by the appellant would set at naught Rule 9(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on other questions. It may be possible to find answers to the above questions through enquiries regarding facts and through a legal proceeding for determining the issues based on such facts. The present proceeding cannot be converted into a proceeding to find answers to the above questions because these issues were not before the adjudicating authority. Such a proceeding at this stage will upset the vested rights of the persons who paid service tax to the appellants, to take credit of such tax paid and therefore we hold that such a question is not maintainable at this stage. 11. The questions in para 9 above are listed just to demonstrate the importance of insisting on a document prescribed under Rule 9(1) of the Cenvat Credit Rules, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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