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2016 (2) TMI 444 - CESTAT AHMEDABAD

2016 (2) TMI 444 - CESTAT AHMEDABAD - TMI - Cenvat Credit - duty paying documents - computer generated invoices were not signed by the service provider - Revenue contended that Rule 4A of the Service Tax Rules 1994 categorically prescribed that the invoices/challans should be signed by service provider. - Held that:- the condition of Rule 9(2)were fulfilled. It is also noticed that on the identical situation, the Commissioner of Central Excise allowed the credit in respect of the other assessee .....

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Advocate For the Respondent : Shri Sameer Chikara, Authorised Representative ORDER Per : Mr.P.K. Das, Common issue is involved in these appeals and therefore, both are taken-up together for deposal. 2. After hearing both sides and on perusal of the record, we find that the appellants were engaged in providing the service under the category of Cable Operators Service , Business Auxiliary Service and Broadcasting Service. They received input service viz., Broadcasting Service from various channe .....

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der the RTI Act, which are relevant for adjudication of the present case. By letter dtd 13.2.2014, CPIO and Asstt. Commissioner, Central Excise and Customs, Div. II, Surat-I, forwarded the appellant a copy of the letter dtd 29.10.2009 of the Supdt. Of Central Excise, Surat-I, addressed to the Superintendent (Adjn). The relevant portion of the said letter dtd 29.10.2009 is reproduced below: Sub: Draft Show Cause Notice for issuance to M/s Dewshree Network Pvt Ltd, Surat M/R Please refer to your o .....

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credit Rules, 2004 as amended. Accordingly, the documents namely, bank statements, list of Input Service Providers, Debtors ledger, statements showing total credit taken and utilized, intimation letter submitted to the service tax dept. For lost of records in flood were called for from the assessee and the same are verified. The said availability of cenvat credit was also discussed with the additional Commissioner (S.Tax) and following conclusions in the said matter are arrived. Even though the .....

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cenvat credit is involved. 4. He further submits that the Commissioner of Central Excise & Customs, Surat-I vide OIO No. SUR-EXCUS-001-COM-107-13-14 dtd 31.1.2014 in the case of M/s Surat Cable Network on the identical issue dropped the demand. 5. On close reading of the above letter dated 29.10.2009, it is clearly evident that the appellant fulfilled the conditions as prescribed in 9(2) of Cenvat Credit Rules, 2004 in respect of the invoices of input service credit availed by them. Rule 9 .....

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n the document. Proviso to Rule 9 (2) of Rules 2004 had given the power to Deputy Commissioner of Central Excise or the Asstt. Commissioner of Central Excise, as the case may, to allow the credit in certain circumstance. For the proper appreciation of the case, proviso to Rule 9(2) of the Rule 2004 is reproduced below: 2) No CENVAT credit under sub-rule(1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may .....

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cise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit. 6. The Supdt. of Central Excise by letter dated 29.10.2009 stated that the conditions prescribed under Rule 9(2) of Cenvat Credit Rules 2004 were fulfilled. The proviso to Rule 9(2) had given a discretionary power to the Deputy Commissioner of .....

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