TMI Blog2013 (12) TMI 1474X X X X Extracts X X X X X X X X Extracts X X X X ..... that they should be ones which are required to be declared in accordance with Statute before the Statutory Authorities. When a document on the basis of which credit was taken is not required to be produced, how suppression of facts can be invoked and on what basis defies imagination. In any case, I find considerable force in the arguments advanced by the learned counsel that before a decision in the case of Cadila Healthcare (2013 (1) TMI 304 - GUJARAT HIGH COURT ) by Hon’ble Gujarat High Court was rendered, there was a view prevailing that credit is admissible in respect of service rendered by commission agent. In fact, there is a Circular issued by the Board where such a view has been taken. Under these circumstances, extended period coul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 3. The learned counsel submitted that, the first issue is whether the stand taken by the Revenue that there is no nexus is correct or not. The first submission by the learned counsel was that the Commissioner has not at all gone into this aspect and has indicated that he need not go into the merits in view of the fact that the document on the basis of which credit was taken was defective and therefore credit itself was totally inadmissible. Unfortunately, he submitted that in this case, even though the bill was raised as commission bill, in reality the Commission Agent was engaged in sales promotion activity. The learned A.R. submitted that the service provided by the Commission Agent cannot be considered as sales promotion activity a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y undertaking sales promotion activity. In the case of Ambika Overseas (supra) Hon ble High Court upheld the observation of the Tribunal that canvassing and procuring orders were in relation to sales promotion and would fall under sales promotion activities. It is his submission that a combined consideration of the two decisions of the two High Courts would lead to the conclusion that if a commission agent is undertaking sale promotion also and he is not merely commission agent, credit would be admissible. Canvassing and procuring orders, according to the Hon ble High Court of Punjab and Haryana was in the nature of sales promotion. The learned counsel for the appellants drew my attention to the contract. The relevant potions of the contrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the person issuing, name and address of the person receiving taxable service, description and classification of the taxable service. As these details are not shown in the bill/invoice, hence Cenvat credit is liable to be disallowed. In the show cause notice issued, I find that same are not forthcoming on the invoice on which the credit was availed by the assessee. I have also verified a copy of the above said invoice and found that the above mentioned particulars are not forthcoming on the same . 6. According to Rule 9(2) of Cenvat Credit Rules, the requirement of name and address of the person receiving taxable service is not a mandatory requirement. I reproduce the relevant portion of the Rule 9(2) to make this clear. Provided th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioners (Appeals) observes : I find that adjudicating authority has convincingly established vide para 15 of the impugned order that the appellants have taken the credit of Service Tax on the basis bill which is not a prescribed document and does not contain details as required under sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004... . Apparently the Commissioner (Appeals) is too busy to verify the invoice in to deal with limitation also. It is strange that the original authority in para 16 of his order observes : It is also noticed that the assessee have not indicated or produced any specific documents or records before me during the adjudication proceedings as evidence that the documents on which the issue in questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken. Under these circumstances, extended period could not have been invoked in this case. The discussion above would show that on merits as well as on limitation, the impugned order cannot be sustained. Accordingly, the impugned order is set aside and appeal allowed with consequential relief if any to the appellants question and is in dispute before him. Otherwise there is no indication forthcoming as to whether the Commissioner (Appeals) had a look at the invoice or not. This is the sole ground on the basis of which he has disallowed the Cenvat credit. After considering the invoice, I am not able to find any deficiency in the bill/invoice, I have to take a view that Cenvat credit has been taken correctly. 7. The third ground taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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