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Commissioner, Central Excise & Service Tax, Daman Versus M/s Nav Bharat Metallic Oxide Industries P. Ltd.

2015 (8) TMI 393 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Credit availed on invalid documents - 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 - Held that:- 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 .....

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h credit was taken are the prescribed documents, therefore, credit was correctly taken by the Respondent. Accordingly, there is no reason to interfere with the orders passed by the First Appellate Authority. - Decided against Revenue. - Appeal No.E/10798/2013 - Order No. A/11020 / 2015 - Dated:- 16-7-2015 - Mr. H.K. Thakur, JJ. For the Petitioner : Shri Anand Nainawati, Advocate For the Respondent : Shri G. Jha, Authorised Representative ORDER Per: H.K. Thakur This appeal has been filed by the R .....

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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 debit .....

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the Bench go through Para 3(v) and 8 of OIA dt.31.12.2012 to argue that CENVAT Credit was taken on the basis of ISD invoices issued by their Head Office, which were valid documents. That Respondents Head Office has taken credit on the basis of Debit Notes which was a wrong nomenclature and the debit notes had all the essentials of an invoice. He relied upon the following case laws to argue that even the Head Office has taken CENVAT Credit properly which is passed on to the Respondent under a va .....

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nt 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 .....

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ure of supplementary invoices, but are of the nature of invoices and Assistant Commissioner in the order-in-original has given a clear finding that the debit note cum bill contain all the requisite information as per the provisions of Rule 9(1) of the Cenvat Credit Rules, 2004, that the service provider has also charged the service tax and has deposited the taxes to the exchequer and that the debit notes cum bills are in the name of the respondent. From the nature of these documents called debit .....

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entioned as debit notes cum bills. I find that same view has been expressed by the Tribunal in the case of Karur KCP Packaging Pvt. Ltd. v. CCE, Trichy (supra) and Pharmalab Process Equipments 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 p .....

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not survive. 4.2 Another point taken by the Revenue is that Head office of the Respondent is not registered as an ISD. However, the stand of the Revenue and the Adjudicating authority is not correct in view of Para 3(5) of the OIA dt.30.12.2012. Further, First Appellate Authority in Para 8 of the OIA dt.31.12.2012 has made following factual observations:- 8. In order to examine if all the particulars required to be contained in the duty paying documents are there in the debit notes, I perused t .....

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