TMI Blog2013 (8) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... Some bills do not have mention of service tax registration of the service providers, some bills do not have reference of separate service tax amount, some bills are not issued in the appellant's name - Some invoices do not have the reference of name of the service provided – Credit to be availed on the basis of proper documents – Held that:- learned Advocate submission for setting aside the impugned order and allowing the appeal by following the earlier decision of the Hon'ble member judicial, in their own case Appeal stands allowed with direction to the appellant to file affidavit that the credit shall not be subjected to repeated claim in different hands i.e. one in the hands of the appellant and other in the hands of others making abuse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes as shown in Annexure 'A' to the show cause notice. Since the debit notes are not the proper documents for availing Cenvat Credit in terms of rule 9(1) of Cenvat Credit Rules, 2004 as such availment of Cenvat Credit on the basis of debit notes is not legally correct. Moreover, some bills do not have mention of service tax registration of the service providers, some bills do not have reference of separate service tax amount, some bills are not issued in the appellant's name. The documents issued in the name of another firms are not the proper documents for availing of CENVAT credit. The service providers should issue bill in the name of appellant if the service recipient is the appellant and not the other firms. Moreover, some invoices do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned goods. (iii) The Appellant had borne the expenses for the services availed in connection with the import and service tax has been borne by the Appellant. (iv) Service Tax was paid on various services used in clearance of input goods; (v) Input goods were brought to the Party's factory; (vi) Input goods were used for the purpose of manufacture of dutiable final product. 4. Arguing further, they have submitted that all the invoices raised by the services providers are in relation to clearing and forwarding of the goods imported by the original importers and purchased by the appellant on high Sea Sale basis. They filed the bill of Entry in their name and cleared the goods and used them in their factory for manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te also relied upon the Tribunal decision in their own case, being final vide order no. 1254/2012-SM(BR) dated 29.8.2012 laying down that the appellant shall file an affidavit to the effect that the goods involved in High Sea Sales followed by Bill of Entry in the name of the appellant shall not be subjected to repeated claim of Cenvat credit by different hands. 6. After hearing learned DR, who reiterated the reasoning of the authorities below, I find that the credit stands denied to the appellant on the ground that the document are not in their name. However, it does not stands examined by the lower authorities whether such services were utilized by the appellant for clearance of imported goods and whether such document has been endorsed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, the authority shall drop the demand. Appeal is allowed only in this term." 8. As seen from above the appeal stands allowed with direction to the appellant to file affidavit that the credit shall not be subjected to repeated claim in different hands i.e. one in the hands of the appellant and other in the hands of others making abuse of those documents. In my view an assessee can file affidavit for himself and no affidavit can be filed on behalf of the other persons, swearing that the other person will not claim the credit on the basis of the said documents. Otherwise also, I find that the disputed issue is not clear from the above order and no reasons stand given. As such, I find myself unable to follow the above order and to allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
