TMI Blog2013 (12) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... t prescribe any format of document to be issued by the service-provider. It only specifies what are the particulars which should be contained in the document. These particulars are, namely and, address of the service provider, service tax registration number, name and address of the service recipient, description of the service rendered and the value thereof and the service tax paid. If this information is available in any document, the same would constitute a valid document for the purpose of availing CENVAT credit. The appellant has obtained centralized registration accordingly at the relevant time. All the invoices for the input services were received and also addressed to the registered office of the appellant. In view of the explici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the CENVAT credit on two grounds. Firstly, the debit notes containing the annexure is not a prescribed document' for availing CENVAT credit. Secondly, the individual premises for which rentals were charged and from where the services were provided, were not registered by the appellant. Accordingly, a show cause notice dated 12/10/2009 was issued demanding service tax of Rs.3,33,79,536/- for the period 2004-05 to 2008-09. 2.1 The appellant contested the notice on the ground that the debit note contains all the relevant particulars prescribed in Rule 9 of the CENVAT Credit Rules, 2004 and Rule 4 of the Service Tax Rules, 1994 provided for registration of the office from where centralized billing is done. However, the contentions raised b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, the same is a valid document for taking CENVAT credit on the input services under Rule 9 of CENVAT Credit Rules, 2004. The learned consultant also submits that there is no format prescribed for issuing invoice/bill/challans in the Rules. Therefore, any format which contains the relevant details should be considered as a valid document for availing CENVAT Credit on input service. He further, refers to proviso to sub-rule (2) of Rule 9, which provides 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 Service Tax Registration number of the person issuing the invoice, as the case m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the individual premises from where services have been provided, in the present case, the appellant has their registered office at Chandivli, Mumbai from where centralised billing and centalised accounting are done. Therefore, as per the provisions of Rule 4(2), as it stood at the relevant time, the appellant registered their registered office at Chandivli, Mumbai from where centralized billing is done. Therefore, there is no need for registering individual premises from where the services are rendered as per the Rules, as it stood at the relevant time. In view of the above, the appellant's availment of credit on the input services received by them is in accordance with law. 3.3 The learned consultant also relies on the decision of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered is required to be registered for availing of credit and, therefore, he prays for upholding the impugned order. 5. In his rejoinder, the learned consultant relies on the decision of this Tribunal in the case of Shree Cement Ltd. vs. Commissioner of Central Excise, Jaipur - II 2013 (29) STR 77 wherein it has been held that substance is more important that format and doctrine of substance over format has sanction of Rule 9(10(F) of CENVAT Credit Rules, 2004 and accordingly credit on the basis of debit notes were allowed in the said case. 6. We have carefully considered the submissions made by both the sides. After hearing the arguments and perusing the documents we are of the view that the issue lies in a narrow compass and therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he information provided/contained in the document is not in one page but in several pages. Ongoing through the Service Tax Rules and CENVAT Credit Rules, we find that the law does not stipulate such a condition that the information should be available in one page and not in many pages. If the legislature wanted all the information in one page, they would have prescribed a format. That is not the position obtaining in the present case. The very fact the legislature chose not to prescribe a format itself indicate flexibility given to the service provider to issue suitable documents. Thus, the stipulation is only with respect to information required to be provided in the said document. So long as the information is available in the document, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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