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TMI Blog2015 (8) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... in Rule 9 of the CENVAT Credit Rules, 2004 (CCR) but has allowed the appeal of the Appellant (Respondent in present proceedings) on the ground that documents contain all the details required in Rule 9 of CCR on the basis of CESTAT order in the case of Pharmalab Process Equipment Pvt.Ltd. Vs CCE [2009 (242) ELT 467 (Tri-Ahmd)]. Commissioner (Appeals) also relied upon the following case laws:- a) CCE Vs Gwalior Chemicals Industries Ltd [2011 (274) ELT 97 (Tri-Del)] b) CCE Vs Grasim Industries Ltd [2011 (24) STR 691 (Tri-Del)] 2. Shri Govind Jha (AR) appearing on behalf of the Revenue argued that CENVAT Credit has been taken by the Respondent on the strength of debit notes issued in the name of Mumbai HQ of the Respondent and that deb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Revenue is whether Respondent has taken CENVAT Credit on the basis of valid documents under Rule 9 of CCR and Rule 4A of the Service Tax Rules. It is the case of the Revenue that Respondent took CENVAT Credit on the Debit Notes of commission agents in the name of their HQ, which are not prescribed documents and also that Head office of the Respondent is neither registered as ISD nor credit was distributed by the Head Office to Respondents Daman unit. With respect to Debit notes being proper document respondent has relied upon several case laws. In the case of CCE Indore Vs Gwalior Chemicals Industries Ltd (supra) CESTAT Delhi made following observations while dismissing Revenues appeal:- 4. The only point of di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. v. CCE, Ahmedabad (supra). 4.1 In view of the above case law and other case laws, relied upon by the Appellant, a Debit note could also belong to the category of Invoice where all the prescribed details are available. As per World Book Dictionary also, an invoice means a list of goods sent to a purchaser often showing such other information as price, amounts etc.Similarly, a Bill means a statement of money owned for work done or things supplied. Accordingly, a debit note having all the prescribed details could be an invoice or bill.It is not brought out by Revenue as to what are the standard elements of an Invoice or Bill or Challan which are lacking in the debit notes issued to Respondents Head Office. On the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been availed on the strength of ISD Invoice No.02 dt.25.04.2010; credit of Rs. 1,09,355/- has been availed on the strength of ISD invoice N.020, dt.25.01.2010 and credit of Rs. 1,54,650/- taken on the basis of ISD invoice No.14, dt.27.10.2009.These sample ISD invoices contain all necessary particulars as required under Rule 4A of the said rules and hence are valid document for availing credit under Rule 9 of CCR.Thus, the allegation that the credit has been availed by the Appellants on the basis of debit notes/letters issued in the name of head office is not factually correct.I find that all the essential information required as per Rule 4A of Service Tax Rules, 1994 are contained in the said ISD invoices.Moreover, it is also observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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