TMI Blog2015 (2) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... vii) of clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994. - So, it is apparent that after insertion of clause (bb) in Rule 9(1) Notification No. 13/2011 supra, credit can be denied on a challan availed on account of fraud, collusion, etc. Tribunal in the case of M/s. Metafab (2005 (4) TMI 564 - CESTAT CHENNAI) while dealing with Notification No. 6/97-C.E., wherein Rule 57E of the erstwhile Rules was amended, whereby fraud, collusion, suppression of facts, etc., were incorporated as ground for denying the benefit of Rule 57E to a manufacturer of final product receiving inputs on which initially duty had not been paid or had been short-paid on account of fraud, collusion, suppression of facts, etc. In that case, The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007 of ₹ 25,54,160/-. The respondent availed input service credit on the basis of the said TR-6 challan. A show cause notice, dated 29-5-2008 was issued to disallow the said credit mainly on the ground that the TR-6 challan evidencing payment of tax as a result of an offence case is not eligible document for availing credit under Rule 9(1)(b) of Cenvat Credit Rules, 2004. Adjudicating authority confirmed the demand of ₹ 25,54,160/- along with interest and also imposed a penalty of ₹ 5 lakhs. Commissioner (Appeals) set aside the adjudication order. Hence, the Revenue filed this appeal before the Tribunal as to whether or not TR-6 challan evidencing payment of tax after detection of offence case is eligible document for ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recoverable Cenvat credit on account of fraud or collusion, etc. In the present case, the period of dispute is much before the notification dated 31-3-2011. He further relied upon the decision of the Tribunal in the case of Commissioner of Central Excise, Coimbatore v. M/s. Metafab Ors., dated 11-4-2005. He further submits that Rule 4A is applicable in respect of taxable services to be provided or to be distributed on invoices, bill or challan, which is not applicable in the present case. 5. After hearing both sides and on perusal of records, I find that the issue involved in this case is whether the respondent is eligible to avail credit on the basis of TR-6 challan during the month of May, 2007 which was paid after detection by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Rules, 1994 stipulated to issue the challan within 14 days from the date of completion of such taxable service. In the present case, the respondent issued challan after 14 days of such taxable services and, therefore, it could not be treated as challan under Rule 9(1)(b) of Rules, 2004. There is no dispute that Rule 9(1)(e) permitted to avail credit on the basis of a challan. A challan evidencing payment of Service Tax by the person liable to pay Service Tax under sub-clauses (iii), (iv), (v) and (vii) of clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994. Notification No. 13/2011 (supra) after clause (b) of Rule 9(1), clause (bb) was inserted as under :- (bb) a supplementary invoice, bill or challan issued by a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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